<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by Fujitsu Interstage XWand B0250 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:SPM="http://www.Saipem.com/xbrl/Saipem" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://www.Saipem.com/role/StatementConsolidatedStatementsOfFinancialPosition" xlink:type="simple" xlink:href="spm-2022-12-31.xsd#StatementConsolidatedStatementsOfFinancialPosition"/>
  <link:roleRef roleURI="http://www.Saipem.com/role/StatementConsolidatedIncomeStatement" xlink:type="simple" xlink:href="spm-2022-12-31.xsd#StatementConsolidatedIncomeStatement"/>
  <link:roleRef roleURI="http://www.Saipem.com/role/StatementConsolidatedStatementsOfCashFlows" xlink:type="simple" xlink:href="spm-2022-12-31.xsd#StatementConsolidatedStatementsOfCashFlows"/>
  <link:roleRef roleURI="http://www.Saipem.com/role/StatementConsolidatedStatementsOfChangesInEquity" xlink:type="simple" xlink:href="spm-2022-12-31.xsd#StatementConsolidatedStatementsOfChangesInEquity"/>
  <link:roleRef roleURI="http://www.Saipem.com/role/StatementConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple" xlink:href="spm-2022-12-31.xsd#StatementConsolidatedStatementsOfComprehensiveIncome"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.Saipem.com/role/StatementConsolidatedStatementsOfFinancialPosition">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" xlink:title="Liabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Liabilities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" xlink:title="CurrentLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_CurrentLiabilities" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentFinancialLiabilities" xlink:label="ifrs-full_CurrentFinancialLiabilities" xlink:title="CurrentFinancialLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentFinancialLiabilities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:title="CurrentPortionOfLongtermBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:title="CurrentLeaseLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:title="TradeAndOtherCurrentPayables"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentContractLiabilities" xlink:label="ifrs-full_CurrentContractLiabilities" xlink:title="CurrentContractLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentContractLiabilities" order="6.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:title="CurrentTaxLiabilitiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:label="ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:title="CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" order="8.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" xlink:title="OtherCurrentLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities" order="9.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:title="NoncurrentLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentFinancialLiabilities" xlink:label="ifrs-full_NoncurrentFinancialLiabilities" xlink:title="NoncurrentFinancialLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentFinancialLiabilities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:title="NoncurrentLeaseLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherLongtermProvisions" xlink:label="ifrs-full_OtherLongtermProvisions" xlink:title="OtherLongtermProvisions"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherLongtermProvisions" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:title="NoncurrentProvisionsForEmployeeBenefits"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:title="DeferredTaxLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesNoncurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesNoncurrent" xlink:title="CurrentTaxLiabilitiesNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilitiesNoncurrent" order="6.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:title="OtherNoncurrentLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:label="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" xlink:title="Equity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" xlink:title="NoncontrollingInterests"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="EquityAttributableToOwnersOfParent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" xlink:title="IssuedCapital"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IssuedCapital" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SharePremium" xlink:label="ifrs-full_SharePremium" xlink:title="SharePremium"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_SharePremium" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" xlink:title="TreasuryShares"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_TreasuryShares" order="6.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsExcludingProfitLossForReportingPeriod" xlink:label="RetainedEarningsExcludingProfitLossForReportingPeriod" xlink:title="RetainedEarningsExcludingProfitLossForReportingPeriod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="RetainedEarningsExcludingProfitLossForReportingPeriod" xlink:title="calculation: EquityAttributableToOwnersOfParent to RetainedEarningsExcludingProfitLossForReportingPeriod" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsProfitLossForReportingPeriod" xlink:label="RetainedEarningsProfitLossForReportingPeriod" xlink:title="RetainedEarningsProfitLossForReportingPeriod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="RetainedEarningsProfitLossForReportingPeriod" xlink:title="calculation: EquityAttributableToOwnersOfParent to RetainedEarningsProfitLossForReportingPeriod" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OtherReservesOfEquity" xlink:label="OtherReserves" xlink:title="OtherReserves"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="OtherReserves" xlink:title="calculation: EquityAttributableToOwnersOfParent to OtherReserves" order="2.5" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets" xlink:label="Assets" xlink:title="Assets"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="CurrentAssets" xlink:title="CurrentAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets" xlink:title="calculation: Assets to CurrentAssets" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="CashAndCashEquivalents" xlink:title="CashAndCashEquivalents"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndCashEquivalents" xlink:title="calculation: CurrentAssets to CashAndCashEquivalents" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:title="CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:title="calculation: CurrentAssets to CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentFinancialAssets" xlink:label="OtherCurrentFinancialAssets" xlink:title="OtherCurrentFinancialAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCurrentFinancialAssets" xlink:title="calculation: CurrentAssets to OtherCurrentFinancialAssets" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentFinanceLeaseReceivables" xlink:label="CurrentFinanceLeaseReceivables" xlink:title="CurrentFinanceLeaseReceivables"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CurrentFinanceLeaseReceivables" xlink:title="calculation: CurrentAssets to CurrentFinanceLeaseReceivables" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="TradeAndOtherCurrentReceivables" xlink:title="TradeAndOtherCurrentReceivables"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="TradeAndOtherCurrentReceivables" xlink:title="calculation: CurrentAssets to TradeAndOtherCurrentReceivables" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentContractAssets" xlink:label="CurrentContractAssets" xlink:title="CurrentContractAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CurrentContractAssets" xlink:title="calculation: CurrentAssets to CurrentContractAssets" order="10.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:label="CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:title="CurrentReceivablesFromTaxesOtherThanIncomeTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CurrentReceivablesFromTaxesOtherThanIncomeTax" xlink:title="calculation: CurrentAssets to CurrentReceivablesFromTaxesOtherThanIncomeTax" order="11.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentAssets" xlink:label="OtherCurrentAssets" xlink:title="OtherCurrentAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCurrentAssets" xlink:title="calculation: CurrentAssets to OtherCurrentAssets" order="12.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ifrs-full_Inventories" order="8.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" order="9.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="NoncurrentAssets" xlink:title="NoncurrentAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets" xlink:title="calculation: Assets to NoncurrentAssets" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" xlink:title="PropertyPlantAndEquipment"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment" xlink:title="calculation: NoncurrentAssets to PropertyPlantAndEquipment" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="IntangibleAssetsAndGoodwill" xlink:title="IntangibleAssetsAndGoodwill"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssetsAndGoodwill" xlink:title="calculation: NoncurrentAssets to IntangibleAssetsAndGoodwill" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RightofuseAssets" xlink:label="RightofuseAssets" xlink:title="RightofuseAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="RightofuseAssets" xlink:title="calculation: NoncurrentAssets to RightofuseAssets" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="InvestmentAccountedForUsingEquityMethod" xlink:title="InvestmentAccountedForUsingEquityMethod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentAccountedForUsingEquityMethod" xlink:title="calculation: NoncurrentAssets to InvestmentAccountedForUsingEquityMethod" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:label="NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:title="NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:title="calculation: NoncurrentAssets to NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentFinancialAssets" xlink:label="OtherNoncurrentFinancialAssets" xlink:title="OtherNoncurrentFinancialAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="OtherNoncurrentFinancialAssets" xlink:title="calculation: NoncurrentAssets to OtherNoncurrentFinancialAssets" order="6.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentFinanceLeaseReceivables" xlink:label="NoncurrentFinanceLeaseReceivables" xlink:title="NoncurrentFinanceLeaseReceivables"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="NoncurrentFinanceLeaseReceivables" xlink:title="calculation: NoncurrentAssets to NoncurrentFinanceLeaseReceivables" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="DeferredTaxAssets" xlink:title="DeferredTaxAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="DeferredTaxAssets" xlink:title="calculation: NoncurrentAssets to DeferredTaxAssets" order="8.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTaxAssetsNoncurrent" xlink:label="CurrentTaxAssetsNoncurrent" xlink:title="CurrentTaxAssetsNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="CurrentTaxAssetsNoncurrent" xlink:title="calculation: NoncurrentAssets to CurrentTaxAssetsNoncurrent" order="9.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="OtherNoncurrentAssets" xlink:title="OtherNoncurrentAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="OtherNoncurrentAssets" xlink:title="calculation: NoncurrentAssets to OtherNoncurrentAssets" order="10.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:label="NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:title="NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:title="calculation: Assets to NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" order="3.0" weight="1.0"/>
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.Saipem.com/role/StatementConsolidatedIncomeStatement">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="ProfitLossFromContinuingOperations" xlink:title="ProfitLossFromContinuingOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ProfitLossFromContinuingOperations" xlink:title="calculation: ProfitLoss to ProfitLossFromContinuingOperations" order="0.5" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossFromContinuingOperations" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:title="calculation: ProfitLossFromContinuingOperations to ProfitLossBeforeTax" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_Revenue" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers" xlink:label="ifrs-full_RevenueFromContractsWithCustomers"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_OtherIncome" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_TotalPurchasesServicesAndOtherCosts" xlink:label="SPM_TotalPurchasesServicesAndOtherCosts"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="SPM_TotalPurchasesServicesAndOtherCosts" order="2.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9" xlink:label="ifrs-full_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9" order="3.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EmployeeBenefitsExpense" xlink:label="ifrs-full_EmployeeBenefitsExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="4.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="5.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_OtherOperatingIncomeExpense" order="6.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_FinanceIncomeCost" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncome" xlink:label="ifrs-full_FinanceIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncome" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceCosts" order="2.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_InvestmentIncomeExpense" xlink:label="SPM_InvestmentIncomeExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="SPM_InvestmentIncomeExpense" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:label="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:title="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_InvestmentIncomeExpense" xlink:to="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:title="calculation: InvestmentIncomeExpense to ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:label="OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:title="OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_InvestmentIncomeExpense" xlink:to="OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:title="calculation: InvestmentIncomeExpense to OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="IncomeTaxExpenseContinuingOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossFromContinuingOperations" xlink:to="IncomeTaxExpenseContinuingOperations" xlink:title="calculation: ProfitLossFromContinuingOperations to IncomeTaxExpenseContinuingOperations" order="2.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="ProfitLossFromDiscontinuedOperations" xlink:title="ProfitLossFromDiscontinuedOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ProfitLossFromDiscontinuedOperations" xlink:title="calculation: ProfitLoss to ProfitLossFromDiscontinuedOperations" order="1.5" weight="1.0"/>
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.Saipem.com/role/StatementConsolidatedStatementsOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OtherComprehensiveIncomeBeforeTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements" xlink:label="SPM_OtherComprehensiveIncomeBeforeTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="SPM_OtherComprehensiveIncomeBeforeTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="4.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_ShareOfOtherComprehensiveIncomeOfInvestmentsThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:label="SPM_ShareOfOtherComprehensiveIncomeOfInvestmentsThatWillBeReclassifiedToProfitOrLossBeforeTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="SPM_ShareOfOtherComprehensiveIncomeOfInvestmentsThatWillBeReclassifiedToProfitOrLossBeforeTax" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" order="5.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="0.5" weight="1.0"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="10.0" weight="1.0"/>
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.Saipem.com/role/StatementConsolidatedStatementsOfCashFlows">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:label="ifrs-full_OutflowsOfCashFromInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_OutflowsOfCashFromInvestingActivities" order="1.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OutflowsFromFinancingReceivablesForOperatingPurposes" xlink:label="SPM_OutflowsFromFinancingReceivablesForOperatingPurposes"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="SPM_OutflowsFromFinancingReceivablesForOperatingPurposes" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_CashOutflowForSecuritiesHeldForOperatingPurposesClassifiedAsInvestingActivities" xlink:label="SPM_CashOutflowForSecuritiesHeldForOperatingPurposesClassifiedAsInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="SPM_CashOutflowForSecuritiesHeldForOperatingPurposesClassifiedAsInvestingActivities" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_PurchaseOfInvestments" xlink:label="SPM_PurchaseOfInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="SPM_PurchaseOfInvestments" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesDiscontinuedOperations" xlink:label="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesDiscontinuedOperations" xlink:title="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesDiscontinuedOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesDiscontinuedOperations" xlink:title="calculation: OutflowsOfCashFromInvestingActivities to PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesDiscontinuedOperations" order="0.2" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesContinuingOperations" xlink:label="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesContinuingOperations" xlink:title="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesContinuingOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OutflowsOfCashFromInvestingActivities" xlink:to="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesContinuingOperations" xlink:title="calculation: OutflowsOfCashFromInvestingActivities to PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesContinuingOperations" order="0.1" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InflowsOfCashFromInvestingActivities" xlink:label="ifrs-full_InflowsOfCashFromInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_InflowsOfCashFromInvestingActivities" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_InflowsFromFinancingReceivablesForOperatingPurposes" xlink:label="SPM_InflowsFromFinancingReceivablesForOperatingPurposes"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_InflowsOfCashFromInvestingActivities" xlink:to="SPM_InflowsFromFinancingReceivablesForOperatingPurposes" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_InflowsOfCashFromInvestingActivities" xlink:to="ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_InflowsOfCashFromInvestingActivities" xlink:to="ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_CashInflowsFromSecuritiesHeldForOperatingPurposesClassifiedAsOperatingActivities" xlink:label="SPM_CashInflowsFromSecuritiesHeldForOperatingPurposesClassifiedAsOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_InflowsOfCashFromInvestingActivities" xlink:to="SPM_CashInflowsFromSecuritiesHeldForOperatingPurposesClassifiedAsOperatingActivities" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_ProceedsFromSalesOfInvestments" xlink:label="SPM_ProceedsFromSalesOfInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_InflowsOfCashFromInvestingActivities" xlink:to="SPM_ProceedsFromSalesOfInvestments" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_ChangesInSecuritiesAndFinancingReceivablesHeldForNonOperatingPurposesClassifiedAsInvestingActivities" xlink:label="SPM_ChangesInSecuritiesAndFinancingReceivablesHeldForNonOperatingPurposesClassifiedAsInvestingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="SPM_ChangesInSecuritiesAndFinancingReceivablesHeldForNonOperatingPurposesClassifiedAsInvestingActivities" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" xlink:label="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromNoncurrentBorrowings" xlink:label="ifrs-full_ProceedsFromNoncurrentBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" xlink:to="ifrs-full_ProceedsFromNoncurrentBorrowings" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings" order="2.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="3.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings" xlink:label="ifrs-full_CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_CashFlowsFromUsedInIncreaseDecreaseInBorrowings" xlink:to="ifrs-full_CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromIssuingOtherEquityInstruments" xlink:label="ifrs-full_ProceedsFromIssuingOtherEquityInstruments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromIssuingOtherEquityInstruments" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl" xlink:label="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl" order="3.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" order="4.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="5.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_EffectOfExchangeRateChangesAndOtherChangesOnCashAndCashEquivalents" xlink:label="SPM_EffectOfExchangeRateChangesAndOtherChangesOnCashAndCashEquivalents"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="SPM_EffectOfExchangeRateChangesAndOtherChangesOnCashAndCashEquivalents" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_EffectOfChangeInConsolidationInclusionExclusionOfSignificantInSignificantSubsidiaries" xlink:label="SPM_EffectOfChangeInConsolidationInclusionExclusionOfSignificantInSignificantSubsidiaries"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="SPM_EffectOfChangeInConsolidationInclusionExclusionOfSignificantInSignificantSubsidiaries" order="3.5" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" xlink:label="ifrs-full_ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" xlink:title="ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" xlink:label="ifrs-full_ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" xlink:title="ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsFromContinuingOperationsForAmortisationExpense" xlink:label="SPM_AdjustmentsFromContinuingOperationsForAmortisationExpense" xlink:title="AdjustmentsFromContinuingOperationsForAmortisationExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="SPM_AdjustmentsFromContinuingOperationsForAmortisationExpense" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsFromDiscontinuedOperationsForAmortisationExpense" xlink:label="SPM_AdjustmentsFromDiscontinuedOperationsForAmortisationExpense" xlink:title="AdjustmentsFromDiscontinuedOperationsForAmortisationExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="SPM_AdjustmentsFromDiscontinuedOperationsForAmortisationExpense" order="5.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="6.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" order="8.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome" xlink:label="ifrs-full_AdjustmentsForInterestIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForInterestIncome" order="9.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense" xlink:label="ifrs-full_AdjustmentsForInterestExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForInterestExpense" order="10.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" order="11.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" order="12.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:label="ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncreaseDecreaseInWorkingCapital" order="13.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:label="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:title="IncreaseDecreaseInWorkingCapitalFromContinuingOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:to="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="1.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="2.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="3.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="ifrs-full_AdjustmentsForProvisions" order="4.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsForContractAssetsLiabilities" xlink:label="SPM_AdjustmentsForContractAssetsLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="SPM_AdjustmentsForContractAssetsLiabilities" order="5.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsForIncreaseDecreaseInOtherAssetsAndLiabilities" xlink:label="SPM_AdjustmentsForIncreaseDecreaseInOtherAssetsAndLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseInWorkingCapitalFromContinuingOperations" xlink:to="SPM_AdjustmentsForIncreaseDecreaseInOtherAssetsAndLiabilities" order="6.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_IncreaseDecreaseInWorkingCapitalFromDiscontinuedOperations" xlink:label="SPM_IncreaseDecreaseInWorkingCapitalFromDiscontinuedOperations" xlink:title="IncreaseDecreaseInWorkingCapitalFromDiscontinuedOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:to="SPM_IncreaseDecreaseInWorkingCapitalFromDiscontinuedOperations" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromContinuingOperations" xlink:label="SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromContinuingOperations" xlink:title="AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromContinuingOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromContinuingOperations" order="14.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromDiscontinuedOperations" xlink:label="SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromDiscontinuedOperations" xlink:title="AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromDiscontinuedOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="SPM_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesFromDiscontinuedOperations" order="15.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DividendsReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_DividendsReceivedClassifiedAsOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_DividendsReceivedClassifiedAsOperatingActivities" order="16.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" order="17.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities" order="18.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" order="19.0" weight="1.0"/>
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.Saipem.com/role/StatementConsolidatedStatementsOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_ComprehensiveIncome" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OtherComprehensiveIncomeNetOfTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements" xlink:label="SPM_OtherComprehensiveIncomeNetOfTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="SPM_OtherComprehensiveIncomeNetOfTaxGainsLossesOnShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsRelatedToBenefitPlansRemeasurements" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossFromDiscontinuedOperations" xlink:label="OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossFromDiscontinuedOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossFromDiscontinuedOperations" xlink:title="calculation: OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax to OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossFromDiscontinuedOperations" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_ShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="SPM_ShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="SPM_ShareOfOtherComprehensiveIncomeOfEquityAccountedInvestmentsThatWillBeReclassifiedToProfitOrLossNetOfTax" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:label="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings" xlink:label="ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings" order="2.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssueOfEquity" xlink:label="ifrs-full_IssueOfEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="ifrs-full_IssueOfEquity" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ShareIssueRelatedCost" xlink:label="ifrs-full_ShareIssueRelatedCost"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="ifrs-full_ShareIssueRelatedCost" order="4.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfTreasuryShares" xlink:label="ifrs-full_PurchaseOfTreasuryShares"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="ifrs-full_PurchaseOfTreasuryShares" order="5.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_DividendsRecognisedAsDistributionsToOwnersOfParentAndNoncontrollingInterestsRelatingToPriorYears" xlink:label="SPM_DividendsRecognisedAsDistributionsToOwnersOfParentAndNoncontrollingInterestsRelatingToPriorYears"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="SPM_DividendsRecognisedAsDistributionsToOwnersOfParentAndNoncontrollingInterestsRelatingToPriorYears" order="0.5" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_PurchaseOfNonControllingInterests" xlink:label="SPM_PurchaseOfNonControllingInterests"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="SPM_PurchaseOfNonControllingInterests" order="7.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_OtherIssueOfEquity" xlink:label="SPM_OtherIssueOfEquity" xlink:title="OtherIssueOfEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="SPM_OtherIssueOfEquity" order="8.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare" xlink:label="ifrs-full_AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="ifrs-full_AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare" order="9.0" weight="-1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_IncreaseDecreaseThroughOtherChangesInEquity" xlink:label="SPM_IncreaseDecreaseThroughOtherChangesInEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="SPM_IncreaseDecreaseThroughOtherChangesInEquity" order="4.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseThroughOtherChangesInEquity" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="1.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="spm-2022-12-31.xsd#SPM_IncreaseDecreaseThroughChangesInUnderCommonControlOperations" xlink:label="SPM_IncreaseDecreaseThroughChangesInUnderCommonControlOperations"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseThroughOtherChangesInEquity" xlink:to="SPM_IncreaseDecreaseThroughChangesInUnderCommonControlOperations" order="3.0" weight="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SPM_IncreaseDecreaseThroughOtherChangesInEquity" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" order="2.1" weight="1.0"/>
  </link:calculationLink>
</link:linkbase>
