SEC Info - Graham Corp. - ‘10-Q’ for 9/30/22

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Graham Corp. – ‘10-Q’ for 9/30/22 – ‘EX-31.2’

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

  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-31.2’ — Certification — §302 – SOA’02

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

EX-31.2

EXHIBIT 31.2

CERTIFICATION OF

PRINCIPAL FINANCIAL OFFICER

I, Christopher J. Thome, certify that:

I have reviewed this Quarterly Report on Form 10-Q of Graham Corporation;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d–15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant's disclosure controls and procedures, and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's Board of Directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 7, 2022

/s/ CHRISTOPHER J. THOME

Christopher J. Thome

Vice President-Finance and

Chief Financial Officer

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-Q’ Filing	Date	Other Filings

Filed on:	11/7/22	8-K
For Period end:	9/30/22
		List all Filings

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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Filing Submission 0000950170-22-022320 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)