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Graham Corp. – ‘10-Q’ for 9/30/22 – ‘EX-101.PRE’

On:  Monday, 11/7/22, at 7:31am ET   ·   For:  9/30/22   ·   Accession #:  950170-22-22320   ·   File #:  1-08462

Previous ‘10-Q’:  ‘10-Q’ on 8/1/22 for 6/30/22   ·   Next:  ‘10-Q’ on 2/6/23 for 12/31/22   ·   Latest:  ‘10-Q’ on 2/5/24 for 12/31/23   ·   1 Reference:  By:  Graham Corp. – ‘10-K’ on 6/8/23 for 3/31/23

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

11/07/22  Graham Corp.                      10-Q        9/30/22   79:12M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   3.14M 
 2: EX-10.1     Material Contract                                   HTML    126K 
 3: EX-10.2     Material Contract                                   HTML     82K 
 4: EX-10.3     Material Contract                                   HTML     85K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
13: R1          Document and Entity Information                     HTML     75K 
14: R2          Condensed Consolidated Statements of Operations     HTML    104K 
                (Unaudited)                                                      
15: R3          Condensed Consolidated Statements of Comprehensive  HTML     49K 
                Income (Loss) (Unaudited)                                        
16: R4          Condensed Consolidated Statements of Comprehensive  HTML     26K 
                Income (Loss) (Unaudited) (Parenthetical)                        
17: R5          Condensed Consolidated Balance Sheets (Unaudited)   HTML    164K 
18: R6          Condensed Consolidated Balance Sheets (Unaudited)   HTML     41K 
                (Parenthetical)                                                  
19: R7          Condensed Consolidated Statements of Cash Flows     HTML    125K 
                (Unaudited)                                                      
20: R8          Condensed Consolidated Statements of Changes in     HTML     76K 
                Stockholders' Equity                                             
21: R9          Basis of Presentation                               HTML     27K 
22: R10         Acquisition                                         HTML    194K 
23: R11         Revenue Recognition                                 HTML    213K 
24: R12         Inventories                                         HTML     49K 
25: R13         Equity-Based Compensation                           HTML     72K 
26: R14         Income (Loss) Per Share                             HTML    151K 
27: R15         Product Warranty Liability                          HTML     80K 
28: R16         Cash Flow Statement                                 HTML     35K 
29: R17         Employee Benefit Plans                              HTML    125K 
30: R18         Commitments and Contingencies                       HTML     28K 
31: R19         Income Taxes                                        HTML     34K 
32: R20         Changes in Accumulated Other Comprehensive Loss     HTML    178K 
33: R21         Leases                                              HTML    161K 
34: R22         Debt                                                HTML    106K 
35: R23         Other Operating Income, Net                         HTML     27K 
36: R24         Acquisition (Tables)                                HTML    183K 
37: R25         Revenue Recognition (Tables)                        HTML    180K 
38: R26         Inventories (Tables)                                HTML     49K 
39: R27         Equity - Based Compensation (Tables)                HTML     40K 
40: R28         Income (Loss) Per Share (Tables)                    HTML    148K 
41: R29         Product Warranty Liability (Tables)                 HTML     77K 
42: R30         Employee Benefit Plans (Tables)                     HTML    115K 
43: R31         Changes in Accumulated Other Comprehensive Loss     HTML    177K 
                (Tables)                                                         
44: R32         Leases (Tables)                                     HTML    158K 
45: R33         Debt (Tables)                                       HTML     73K 
46: R34         Acquisition - Additional Information (Detail)       HTML     67K 
47: R35         Acquisition - Schedule of Final Purchase Price      HTML     75K 
                Allocation, After Adjustments of the Assets                      
                Acquired and Liabilities Assumed (Detail)                        
48: R36         Acquisition - Schedule of Purchase Price Allocated  HTML     54K 
                to Intangible Assets (Detail)                                    
49: R37         Acquisition - Schedule of Estimated Annual          HTML     39K 
                Amortization Expense (Detail)                                    
50: R38         Acquisition - Schedule of Unaudited Pro Forma       HTML     33K 
                Information (Detail)                                             
51: R39         Revenue Recognition - Revenue Disaggregated by      HTML     53K 
                Product Line and Geographic Area (Detail)                        
52: R40         Revenue Recognition - Additional Information        HTML     55K 
                (Detail)                                                         
53: R41         Revenue Recognition - Schedule of Net Contract      HTML     35K 
                Assets (Liabilities) (Detail)                                    
54: R42         Revenue Recognition - Additional Information        HTML     37K 
                (Detail1)                                                        
55: R43         Inventories - Major Classifications of Inventories  HTML     31K 
                (Detail)                                                         
56: R44         Equity - Based Compensation - Restricted stock      HTML     29K 
                units granted (Detail)                                           
57: R45         Equity-Based Compensation - Additional Information  HTML     97K 
                (Detail)                                                         
58: R46         Income (Loss) Per Share - Reconciliation of         HTML     63K 
                Numerators and Denominators of Basic and Diluted                 
                Income (Loss) Per Share (Detail)                                 
59: R47         Product Warranty Liability - Reconciliation of the  HTML     32K 
                Changes in Product Warranty Liability (Detail)                   
60: R48         Product Warranty Liability - Additional             HTML     24K 
                Information (Detail)                                             
61: R49         Cash Flow Statement - Additional Information        HTML     44K 
                (Detail)                                                         
62: R50         Employee Benefit Plans - Components of              HTML     44K 
                Postretirement Benefit Cost and Pension Cost                     
                (Detail)                                                         
63: R51         Employee Benefit Plans - Additional Information     HTML     39K 
                (Detail)                                                         
64: R52         Income Taxes - Additional Information (Detail)      HTML     42K 
65: R53         Changes in Accumulated Other Comprehensive Loss -   HTML     48K 
                Changes in Accumulated Other Comprehensive Loss by               
                Component (Detail)                                               
66: R54         Changes in Accumulated Other Comprehensive Loss -   HTML     56K 
                Reclassifications Out of Accumulated Other                       
                Comprehensive Loss by Component (Detail)                         
67: R55         Leases - Additional Information (Detail)            HTML     29K 
68: R56         Leases - Summary of Weighted Average Remaining      HTML     34K 
                Lease Term and Discount Rate for Finance and                     
                Operating Leases (Detail)                                        
69: R57         Leases - Summary of Components of Lease Expense     HTML     35K 
                (Detail)                                                         
70: R58         Leases - Future Minimum Payments Required under     HTML     62K 
                Non-cancelable Leases (Detail)                                   
71: R59         Debt - Additional Information (Detail)              HTML    112K 
72: R60         Debt - Schedule of Long Term Debt (Detail)          HTML     35K 
73: R61         Debt - Schedule of Future Minimum Payments          HTML     43K 
                (Detail)                                                         
74: R62         Other Operating Income, Net - Additional            HTML     32K 
                Information (Detail)                                             
77: XML         IDEA XML File -- Filing Summary                      XML    141K 
75: XML         XBRL Instance -- ghm-20220930_htm                    XML   3.00M 
76: EXCEL       IDEA Workbook of Financial Reports                  XLSX    125K 
12: EX-101.CAL  XBRL Calculations -- ghm-20220930_cal                XML    234K 
 8: EX-101.DEF  XBRL Definitions -- ghm-20220930_def                 XML    622K 
11: EX-101.LAB  XBRL Labels -- ghm-20220930_lab                      XML   1.38M 
10: EX-101.PRE  XBRL Presentations -- ghm-20220930_pre               XML    961K 
 9: EX-101.SCH  XBRL Schema -- ghm-20220930                          XSD    179K 
78: JSON        XBRL Instance as JSON Data -- MetaLinks              448±   696K 
79: ZIP         XBRL Zipped Folder -- 0000950170-22-022320-xbrl      Zip    406K

‘EX-101.PRE’   —   XBRL Presentations — ghm-20220930_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DisaggregationOfRevenueTable" xlink:to="us-gaap_DisaggregationOfRevenueLineItems" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_SegmentGeographicalDomain" xlink:to="us-gaap_MiddleEastMember" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ProductsAndServicesDomain" xlink:to="ghm_SpaceMember" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_SegmentGeographicalDomain" xlink:to="srt_SouthAmericaMember" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ProductsAndServicesDomain" xlink:to="ghm_OtherCommercialMember" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_US" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_SegmentGeographicalDomain" xlink:to="ghm_AllOtherCountriesMember" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</link:presentationLink>
<link:presentationLink xlink:role="http://www.graham-mfg.com/20220930/taxonomy/role/Role_DisclosureRevenueRecognitionAdditionalInformationDetail" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:label="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedOverTime" xlink:label="ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedOverTime"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_BarberNicholsLLCMember" xlink:label="ghm_BarberNicholsLLCMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_CustomerDepositsMember" xlink:label="ghm_CustomerDepositsMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="us-gaap_BalanceSheetLocationAxis"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:label="ghm_ContractWithCustomerAssetsAndLiabilitiesTable"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedAtPointInTime" xlink:label="ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedAtPointInTime"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpensesAndOtherCurrentAssetsMember" xlink:label="us-gaap_PrepaidExpensesAndOtherCurrentAssetsMember"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerLiabilityConsiderationReceivable" xlink:label="ghm_ContractWithCustomerLiabilityConsiderationReceivable"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerLiabilityRevenueRecognizedIncludingAcquisition" xlink:label="ghm_ContractWithCustomerLiabilityRevenueRecognizedIncludingAcquisition"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ChangeInContractWithCustomerAsset" xlink:label="ghm_ChangeInContractWithCustomerAsset"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerAssetCumulativeCatchUpAdjustmentToRevenueChangeInMeasureOfProgress" xlink:label="us-gaap_ContractWithCustomerAssetCumulativeCatchUpAdjustmentToRevenueChangeInMeasureOfProgress"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerAssetIncreaseDecreaseForContractAcquiredInBusinessCombination" xlink:label="us-gaap_ContractWithCustomerAssetIncreaseDecreaseForContractAcquiredInBusinessCombination"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerAssetReclassifiedToReceivable" xlink:label="us-gaap_ContractWithCustomerAssetReclassifiedToReceivable"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ChangeInContractWithCustomerLiability" xlink:label="ghm_ChangeInContractWithCustomerLiability"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerLiabilityConsiderationReceived" xlink:label="ghm_ContractWithCustomerLiabilityConsiderationReceived"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination" xlink:label="us-gaap_ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerReceivablesBilledButNotPaidUnderRetainage" xlink:label="ghm_ContractWithCustomerReceivablesBilledButNotPaidUnderRetainage"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedContractCostNet" xlink:label="us-gaap_CapitalizedContractCostNet"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CapitalizedContractCostAmortization" xlink:label="us-gaap_CapitalizedContractCostAmortization"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligation" xlink:label="us-gaap_RevenueRemainingPerformanceObligation"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedOverTime" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="ghm_BarberNicholsLLCMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="ghm_CustomerDepositsMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:to="us-gaap_BalanceSheetLocationAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="ghm_ContractWithCustomerAssetsAndLiabilitiesTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_PercentageOfRevenueFromContractsWithCustomersExcludingAssessedTaxPerformanceObligationSatisfiedAtPointInTime" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="us-gaap_PrepaidExpensesAndOtherCurrentAssetsMember" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ContractWithCustomerLiabilityConsiderationReceivable" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:to="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ContractWithCustomerLiabilityRevenueRecognizedIncludingAcquisition" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ChangeInContractWithCustomerAsset" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_ContractWithCustomerAssetCumulativeCatchUpAdjustmentToRevenueChangeInMeasureOfProgress" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_ContractWithCustomerAssetIncreaseDecreaseForContractAcquiredInBusinessCombination" order="6" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_ContractWithCustomerAssetReclassifiedToReceivable" order="7" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ChangeInContractWithCustomerLiability" order="8" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ContractWithCustomerLiabilityConsiderationReceived" order="9" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination" order="10" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="ghm_ContractWithCustomerReceivablesBilledButNotPaidUnderRetainage" order="11" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_CapitalizedContractCostNet" order="12" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_CapitalizedContractCostAmortization" order="13" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_RevenueRemainingPerformanceObligation" order="14" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</link:presentationLink>
<link:presentationLink xlink:role="http://www.graham-mfg.com/20220930/taxonomy/role/Role_DisclosureRevenueRecognitionScheduleOfNetContractAssetsLiabilitiesDetail" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract"/>
<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"/>
<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="ghm-20220930.xsd#ghm_ContractWithCustomerNetAssetLiabilityCurrent" xlink:label="ghm_ContractWithCustomerNetAssetLiabilityCurrent"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ChangeInContractWithCustomerAsset" xlink:label="ghm_ChangeInContractWithCustomerAsset"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ChangeInContractWithCustomerLiability" xlink:label="ghm_ChangeInContractWithCustomerLiability"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ChangeInContractWithCustomerAssetLiabilityNet" xlink:label="ghm_ChangeInContractWithCustomerAssetLiabilityNet"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="us-gaap_ContractWithCustomerAssetNetCurrent" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="ghm_ContractWithCustomerNetAssetLiabilityCurrent" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="ghm_ChangeInContractWithCustomerAsset" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="ghm_ChangeInContractWithCustomerLiability" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="ghm_ChangeInContractWithCustomerAssetLiabilityNet" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
</link:presentationLink>
<link:presentationLink xlink:role="http://www.graham-mfg.com/20220930/taxonomy/role/Role_DisclosureRevenueRecognitionAdditionalInformationDetail1" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:label="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationPercentage" xlink:label="us-gaap_RevenueRemainingPerformanceObligationPercentage"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:label="ghm_ContractWithCustomerAssetsAndLiabilitiesTable"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis" xlink:label="us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesLineItems" xlink:to="us-gaap_RevenueRemainingPerformanceObligationPercentage" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_ContractWithCustomerAssetsAndLiabilitiesTable" xlink:to="srt_RangeAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_TransactionAgreementMember" xlink:label="ghm_TransactionAgreementMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="us-gaap_IncomeStatementLocationDomain"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherOperatingIncomeExpenseMember" xlink:label="us-gaap_OtherOperatingIncomeExpenseMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_OtherOperatingIncomeNetTable" xlink:label="ghm_OtherOperatingIncomeNetTable"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncomeAndExpensesAbstract" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeveranceCosts1" xlink:label="us-gaap_SeveranceCosts1"/>
<link:loc xlink:type="locator" xlink:href="ghm-20220930.xsd#ghm_AgreementMember" xlink:label="ghm_AgreementMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContingentConsiderationClassifiedAsEquityFairValueDisclosure" xlink:label="us-gaap_ContingentConsiderationClassifiedAsEquityFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestructuringReserve" xlink:label="us-gaap_RestructuringReserve"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetLineItems" xlink:to="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="us-gaap_OtherNoncurrentLiabilitiesMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="ghm_BarberNicholsIncMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="ghm_TransactionAgreementMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationDomain" xlink:to="us-gaap_OtherOperatingIncomeExpenseMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetTable" xlink:to="us-gaap_IncomeStatementLocationAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="ghm_OtherOperatingIncomeNetTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetTable" xlink:to="us-gaap_BalanceSheetLocationAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetLineItems" xlink:to="us-gaap_SeveranceCosts1" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="ghm_AgreementMember" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetLineItems" xlink:to="us-gaap_ContingentConsiderationClassifiedAsEquityFairValueDisclosure" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetTable" xlink:to="us-gaap_BusinessAcquisitionAxis" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetLineItems" xlink:to="us-gaap_RestructuringReserve" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ghm_OtherOperatingIncomeNetTable" xlink:to="ghm_OtherOperatingIncomeNetLineItems" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</link:presentationLink>
</link:linkbase>

1 Subsequent Filing that References this Filing

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

 6/08/23  Graham Corp.                      10-K        3/31/23  113:21M                                    Donnelley … Solutions/FA
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