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Gulf Island Fabrication Inc. – ‘10-K’ for 12/31/22 – ‘EX-101.CAL’

On:  Tuesday, 3/28/23, at 8:22pm ET   ·   As of:  3/29/23   ·   For:  12/31/22   ·   Accession #:  950170-23-10406   ·   File #:  1-34279

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/29/23  Gulf Island Fabrication Inc.      10-K       12/31/22   73:12M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.43M 
 2: EX-23       Ex-23.1                                             HTML     26K 
 3: EX-31       Ex-31.1                                             HTML     27K 
 4: EX-31       Ex-31.2                                             HTML     28K 
 5: EX-32       Certification -- §906 - SOA'02                      HTML     28K 
11: R1          Document and Entity Information                     HTML     95K 
12: R2          Consolidated Balance Sheets                         HTML    128K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     41K 
14: R4          Consolidated Statements of Operations               HTML    114K 
15: R5          Consolidated Statements of Changes in               HTML     53K 
                Shareholders' Equity                                             
16: R6          Consolidated Statements of Cash Flows               HTML    118K 
17: R7          Organization and Summary of Significant Accounting  HTML     98K 
                Policies                                                         
18: R8          Revenue, Contract Assets and Liabilities and Other  HTML    349K 
                Contract Matters                                                 
19: R9          Shipyard Transaction and Discontinued Operations    HTML     84K 
20: R10         Acquisition                                         HTML     82K 
21: R11         Property, Plant and Equipment and Leased            HTML    130K 
                Facilities and Equipment                                         
22: R12         Credit Facilities                                   HTML     45K 
23: R13         Income Taxes                                        HTML    205K 
24: R14         Retirement and Long-Term Incentive Plans            HTML     93K 
25: R15         Commitments and Contingencies                       HTML     43K 
26: R16         Income (Loss) Per Share                             HTML     67K 
27: R17         Operating Segments                                  HTML    176K 
28: R18         Organization and Summary of Significant Accounting  HTML    138K 
                Policies (Policies)                                              
29: R19         Revenue, Contract Assets and Liabilities and Other  HTML    303K 
                Contract Matters (Tables)                                        
30: R20         Shipyard Transaction and Discontinued Operations    HTML     63K 
                (Tables)                                                         
31: R21         Acquisition (Tables)                                HTML     73K 
32: R22         Property, Plant and Equipment and Leased            HTML    115K 
                Facilities and Equipment (Tables)                                
33: R23         Income Taxes (Tables)                               HTML    195K 
34: R24         Retirement and Long-term Incentive Plans (Tables)   HTML     72K 
35: R25         Income (Loss) Per Share (Tables)                    HTML     66K 
36: R26         Operating Segments (Tables)                         HTML    161K 
37: R27         Organization and Summary of Significant Accounting  HTML     65K 
                Policies - Additional Information (Details)                      
38: R28         Revenue, Contract Assets and Liabilities and Other  HTML     69K 
                Contract Matters - Summary of Disaggregation of                  
                Revenue (Details)                                                
39: R29         Revenue, Contract Assets and Liabilities and Other  HTML     47K 
                Contract Matters - Summary of Remaining                          
                Performance Obligations, Disaggregated by                        
                Operating Segment and Contract Type (Details)                    
40: R30         Revenue, Contract Assets and Liabilities and Other  HTML     36K 
                Contract Matters - Summary of Remaining                          
                Performance Obligations, Disaggregated by                        
                Operating Segment and Contract Type                              
                (Parenthetical) (Details)                                        
41: R31         Revenue, Contract Assets and Liabilities and Other  HTML     45K 
                Contract Matters - Summary of Contract with                      
                Customer, Asset and Liability (Details)                          
42: R32         Revenue, Contract Assets and Liabilities and Other  HTML     33K 
                Contract Matters - Summary of Contract with                      
                Customer, Asset and Liability (Parenthetical)                    
                (Details)                                                        
43: R33         Revenue, Contract Assets and Liabilities and Other  HTML     37K 
                Contract Matters - Schedules of Concentration of                 
                Risk, by Risk Factor (Details)                                   
44: R34         Revenue, Contract Assets and Liabilities and Other  HTML     30K 
                Contract Matters - Schedules of Concentration of                 
                Risk, by Risk Factor (Parenthetical) (Details)                   
45: R35         Revenue, Contract Assets and Liabilities and Other  HTML     70K 
                Contract Matters - Additional Information                        
                (Details)                                                        
46: R36         Shipyard Transaction and Discontinued Operations -  HTML     68K 
                Additional Information (Details)                                 
47: R37         Shipyard Transaction and Discontinued Operations -  HTML     51K 
                Summary of Operating Results From Discontinued                   
                Operations (Details)                                             
48: R38         Shipyard Transaction and Discontinued Operations -  HTML     33K 
                Summary of Operating Results From Discontinued                   
                Operations (Parenthetical) (Details)                             
49: R39         Acquisition - Additional Information (Details)      HTML     45K 
50: R40         Acquisition - Summary of Preliminary Purchase       HTML     55K 
                Price Allocation (Details)                                       
51: R41         Acquisition - Summary of Preliminary Purchase       HTML     60K 
                Price Allocation (Parenthetical) (Details)                       
52: R42         Acquisition - Summary of Proforma Information       HTML     33K 
                (Details)                                                        
53: R43         Property, Plant and Equipment and Leased            HTML     62K 
                Facilities and Equipment - Summary of Property,                  
                Plant and Equipment (Details)                                    
54: R44         Property, Plant and Equipment and Leased            HTML     68K 
                Facilities and Equipment - Additional Information                
                (Details)                                                        
55: R45         Property, Plant and Equipment and Leased            HTML     40K 
                Facilities and Equipment - Schedule of Minimum                   
                Future Rental Payments (Details)                                 
56: R46         Property, Plant and Equipment and Leased            HTML     25K 
                Facilities and Equipment - Schedule of Minimum                   
                Future Rental Payments (Parenthetical) (Details)                 
57: R47         Credit Facilities - Additional Information          HTML     71K 
                (Details)                                                        
58: R48         Income Taxes - Reconciliation of Income Taxes       HTML     46K 
                (Details)                                                        
59: R49         Income Taxes - Components of Income Tax Expense     HTML     48K 
                (Details)                                                        
60: R50         Income Taxes - Components of Deferred Tax Assets    HTML     58K 
                and Liabilities (Details)                                        
61: R51         Income Taxes - Additional Information (Details)     HTML     41K 
62: R52         Retirement and Long-Term Incentive Plans -          HTML     69K 
                Additional Information (Details)                                 
63: R53         Retirement and Long-Term Incentive Plans - Summary  HTML     52K 
                of RSU Activity Excluding Cash Settled RSUs                      
                (Details)                                                        
64: R54         Commitments and Contingencies - Additional          HTML     32K 
                Information (Details)                                            
65: R55         Income (Loss) Per Share - Computation of Basic and  HTML     82K 
                Diluted Earnings Per Share (Details)                             
66: R56         Operating Segments - Additional Information         HTML     27K 
                (Details)                                                        
67: R57         Operating Segments - Summarized Segment Financial   HTML     75K 
                Information (Details)                                            
68: R58         Operating Segments - Summarized Segment Financial   HTML     47K 
                Information (Parenthetical) (Details)                            
71: XML         IDEA XML File -- Filing Summary                      XML    136K 
69: XML         XBRL Instance -- gifi-20221231_htm                   XML   2.90M 
70: EXCEL       IDEA Workbook of Financial Reports                  XLSX    165K 
 8: EX-101.CAL  XBRL Calculations -- gifi-20221231_cal               XML    191K 
 6: EX-101.DEF  XBRL Definitions -- gifi-20221231_def                XML    734K 
 9: EX-101.LAB  XBRL Labels -- gifi-20221231_lab                     XML   1.45M 
 7: EX-101.PRE  XBRL Presentations -- gifi-20221231_pre              XML   1.08M 
10: EX-101.SCH  XBRL Schema -- gifi-20221231                         XSD    208K 
72: JSON        XBRL Instance as JSON Data -- MetaLinks              437±   736K 
73: ZIP         XBRL Zipped Folder -- 0000950170-23-010406-xbrl      Zip    471K 


‘EX-101.CAL’   —   XBRL Calculations — gifi-20221231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- DFIN New ActiveDisclosure (SM) XBRL Linkbase Document - http://www.dfinsolutions.com/ -->
<!-- Creation Date :2023-03-28T15:40:17.2690+00:00 -->
<!-- Copyright (c) 2023 Donnelly Financial Solutions, Inc. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_StatementCONSOLIDATEDBALANCESHEETS" xlink:href="gifi-20221231.xsd#Role_StatementCONSOLIDATEDBALANCESHEETS" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_StatementCONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:href="gifi-20221231.xsd#Role_StatementCONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_StatementCONSOLIDATEDSTATEMENTSOFCASHFLOWS" xlink:href="gifi-20221231.xsd#Role_StatementCONSOLIDATEDSTATEMENTSOFCASHFLOWS" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureRevenueContractAssetsAndLiabilitiesAndOtherContractMattersSummaryOfContractWithCustomerAssetAndLiabilityDetails" xlink:href="gifi-20221231.xsd#Role_DisclosureRevenueContractAssetsAndLiabilitiesAndOtherContractMattersSummaryOfContractWithCustomerAssetAndLiabilityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureRevenueContractAssetsAndLiabilitiesAndOtherContractMattersSummaryOfContractWithCustomerAssetAndLiabilityDetails2" xlink:href="gifi-20221231.xsd#Role_DisclosureRevenueContractAssetsAndLiabilitiesAndOtherContractMattersSummaryOfContractWithCustomerAssetAndLiabilityDetails2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/DisclosureShipyardTransactionAndDiscontinuedOperationsSummaryOfOperatingResultsFromDiscontinuedOperationsDetails" xlink:href="gifi-20221231.xsd#DisclosureShipyardTransactionAndDiscontinuedOperationsSummaryOfOperatingResultsFromDiscontinuedOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureAcquisitionSummaryOfPreliminaryPurchasePriceAllocationDetails" xlink:href="gifi-20221231.xsd#Role_DisclosureAcquisitionSummaryOfPreliminaryPurchasePriceAllocationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentSummaryOfPropertyPlantAndEquipmentDetails" xlink:href="gifi-20221231.xsd#Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentSummaryOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentScheduleOfMinimumFutureRentalPaymentsDetails" xlink:href="gifi-20221231.xsd#Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentScheduleOfMinimumFutureRentalPaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureIncomeTaxesReconciliationOfIncomeTaxesDetails" xlink:href="gifi-20221231.xsd#Role_DisclosureIncomeTaxesReconciliationOfIncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureIncomeTaxesComponentsOfIncomeTaxExpenseDetails" xlink:href="gifi-20221231.xsd#Role_DisclosureIncomeTaxesComponentsOfIncomeTaxExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosureIncomeTaxesComponentsOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="gifi-20221231.xsd#Role_DisclosureIncomeTaxesComponentsOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.gulfisland.com/20221231/taxonomy/role/Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentScheduleOfMinimumFutureRentalPaymentsDetails2" xlink:href="gifi-20221231.xsd#Role_DisclosurePropertyPlantAndEquipmentAndLeasedFacilitiesAndEquipmentScheduleOfMinimumFutureRentalPaymentsDetails2" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://www.gulfisland.com/20221231/taxonomy/role/Role_StatementCONSOLIDATEDBALANCESHEETS">
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="0" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="1" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" order="1" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_RestrictedCashCurrent" order="1" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_RestrictedCashNoncurrent" order="1" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="1" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="2" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_HeldToMaturitySecuritiesCurrent" order="2" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" order="2" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="2" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_ContractReceivableDueOneYearOrLess" order="3" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Goodwill" order="3" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="3" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_ContractWithCustomerAssetNetCurrent" order="4" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherIntangibleAssetsNet" order="4" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent" order="5" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="6" weight="1.00" use="optional"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="6" weight="1.00" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashCurrent" xlink:label="us-gaap_RestrictedCashCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashNoncurrent" xlink:label="us-gaap_RestrictedCashNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HeldToMaturitySecuritiesCurrent" xlink:label="us-gaap_HeldToMaturitySecuritiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractReceivableDueOneYearOrLess" xlink:label="us-gaap_ContractReceivableDueOneYearOrLess"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerAssetNetCurrent" xlink:label="us-gaap_ContractWithCustomerAssetNetCurrent"/>
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1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/14/23  Gulf Island Fabrication Inc.      S-3                    4:879K                                   Donnelley … Solutions/FA


21 Previous Filings that this Filing References

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 8/10/22  Gulf Island Fabrication Inc.      10-Q        6/30/22   59:9.1M                                   ActiveDisclosure/FA
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 3/05/15  Gulf Island Fabrication Inc.      8-K:5,9     2/26/15    5:429K                                   Business Wire/FA
 8/09/11  Gulf Island Fabrication Inc.      S-8         8/09/11    5:147K                                   Donnelley … Solutions/FA
 7/27/06  Gulf Island Fabrication Inc.      10-Q        6/30/06    8:332K                                   Donnelley … Solutions/FA
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 2/14/97  Gulf Island Fabrication Inc.      S-1                    8:376K                                   Jones Walker… Denegre/FA
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