CSP INC /MA/
CSP INC /MA/
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Financial Statements
Values in Millions ($) | 2026-06-30 | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Financial statements beyond 3 years are for subscribers only. Unlock 17+ years of income statements, balance sheets, and cash flow statements Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets | |||||||||||||||||
Assets Current | |||||||||||||||||
Cash And Cash Equivalents At Carrying Value | 25 | 23 | 25 | 27 | 26 | 29 | 31 | 31 | 29 | 27 | 26 | 25 | |||||
Accounts And Other Receivables Net Current | - | - | - | - | - | - | - | 14 | 9 | 13 | - | 13 | |||||
Accounts Receivable Net Current | 11 | 14 | 12 | 12 | 13 | 14 | 15 | 14 | - | - | 12 | - | |||||
Notes And Loans Receivable Net Current | 8 | 8 | 8 | 9 | 4 | 3 | 2 | 4 | 9 | 8 | 7 | 7 | |||||
Net Investment In Lease Current | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
Inventory Net | 2 | 2 | 2 | 1 | 4 | 2 | 2 | 2 | 2 | 1 | 7 | 3 | |||||
Income Taxes Receivable | - | 0 | - | - | 0 | 0 | - | - | - | - | - | 0 | |||||
Other Assets Current | 3 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | |||||
Assets Current | 49 | 49 | 49 | 52 | 50 | 50 | 52 | 55 | 52 | 51 | 54 | 50 | |||||
Property Plant And Equipment Net | 0 | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Operating Lease Right Of Use Asset | 1 | 1 | 2 | 2 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | 1 | |||||
Intangible Assets Net Excluding Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Notes And Loans Receivable Net Noncurrent | 8 | 9 | 7 | 6 | 3 | 4 | 3 | 3 | 4 | 2 | 2 | 4 | |||||
Net Investment In Lease Noncurrent | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
Long Term Accounts Notes And Loans Receivable Net … | - | - | - | - | - | - | - | - | - | - | - | 4 | |||||
Deferred Income Tax Assets Net | 5 | 4 | 4 | 5 | 4 | 4 | 3 | 3 | 3 | 2 | 2 | 2 | |||||
Cash Surrender Value Of Life Insurance | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 5 | 5 | 5 | |||||
Defined Benefit Plan Assets For Plan Benefits Nonc… | 0 | 0 | - | 0 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | |||||
Other Assets Noncurrent | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Assets | 71 | 70 | 69 | 71 | 67 | 67 | 68 | 69 | 67 | 64 | 67 | 66 | |||||
Liabilities And Stockhold… | |||||||||||||||||
Liabilities | |||||||||||||||||
Liabilities Current | |||||||||||||||||
Accounts Payable And Accrued Liabilities Current | 15 | 16 | 15 | 20 | 13 | 12 | 11 | 12 | 12 | 10 | 14 | 11 | |||||
Lines Of Credit Current | 2 | 1 | 1 | 1 | 1 | 0 | 3 | 4 | 1 | 1 | 1 | 2 | |||||
Deferred Revenue Current | 3 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 1 | 2 | |||||
Pension And Other Postretirement Defined Benefit P… | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Notes Payable Current | - | - | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | |||||
Accrued Income Taxes Current | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | 1 | |||||
Liabilities Current | 20 | 19 | 18 | 22 | 15 | 15 | 17 | 19 | 15 | 13 | 17 | 16 | |||||
Pension And Other Postretirement Defined Benefit P… | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Operating Lease Liability Noncurrent | 1 | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Accrued Income Taxes Noncurrent | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | |||||
Long Term Notes Payable | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
Other Liabilities Noncurrent | 4 | 4 | 4 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | |||||
Liabilities | 27 | 25 | 24 | 27 | 19 | 20 | 20 | 22 | 19 | 16 | 21 | 20 | |||||
Stockholders Equity | |||||||||||||||||
Common Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Additional Paid In Capital Common Stock | 26 | 26 | 25 | 25 | 24 | 24 | 23 | 23 | 22 | 22 | 21 | 21 | |||||
Retained Earnings Accumulated Deficit | 26 | 27 | 27 | 28 | 28 | 29 | 30 | 30 | 32 | 32 | 31 | 31 | |||||
Accumulated Other Comprehensive Income Loss Net Of… | -8 | -8 | -8 | -8 | -5 | -6 | -6 | -5 | -6 | -6 | -6 | -6 | |||||
Stockholders Equity | 44 | 45 | 45 | 45 | 47 | 47 | 47 | 47 | 48 | 48 | 46 | 46 | |||||
Liabilities And Stockholders Equity | 71 | 70 | 69 | 71 | 67 | 67 | 68 | 69 | 67 | 64 | 67 | 66 | |||||
Allowance For Doubtful Accounts Receivable Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Allowance For Notes And Loans Receivable Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Allowance For Notes And Loans Receivable Noncurren… | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Common Stock Par Or Stated Value Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | |||||
Common Stock Shares Authorized | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 10 | 10 | 8 | 20 | |||||
Common Stock Shares Issued | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 9 | 9 | |||||
Shares Outstanding | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 9 | 9 | |||||
Stockholders Equity Note Stock Split Conversion Ra… | - | - | - | - | - | - | - | - | - | - | - | 0 | |||||
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Interactive Financial Visualizations
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | -5.00% | -7.84% | 1.76% | 6.45% | -13.35% | -14.43% | - | - | - | - | - | - |
| 2025 | -17.57% | -31.46% | -13.87% | -6.86% | -10.22% | -29.10% | -6.04% | -0.75% | 10.24% | -7.61% | -14.35% | -30.75% |
| 2024 | 27.22% | 34.19% | -8.14% | 13.29% | 14.14% | 15.90% | -17.83% | -12.42% | -12.08% | 11.53% | 31.94% | 9.37% |
| 2023 | - | - | - | - | - | - | - | - | - | -6.19% | 18.55% | 188.44% |
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Performance and Valuation Metrics
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Metrics | 2026-06-30 | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Metric history beyond 3 years is for subscribers only. Unlock 17+ years of history across 90+ calculated metrics Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 2.40 | 2.64 | 2.75 | 2.36 | 3.22 | 3.34 | 3.15 | 2.94 | 3.53 | 4.06 | 3.16 | 3.22 | |||||
| Quick Ratio | 2.32 | 2.56 | 2.62 | 2.29 | 2.99 | 3.20 | 3.03 | 2.81 | 3.36 | 3.94 | 2.75 | 3.05 | |||||
| Working Capital | 28.77M | 30.48M | 31.30M | 30.14M | 34.14M | 35.28M | 35.63M | 36.17M | 37.01M | 38.33M | 36.64M | 34.71M | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | 0.60 | 0.56 | 0.54 | 0.60 | 0.41 | 0.41 | 0.42 | 0.47 | 0.39 | 0.33 | 0.45 | 0.43 | |||||
| Interest Coverage TTM | -5.29 | -5.47 | -7.03 | -8.71 | -17.81 | -26.69 | -24.45 | - | - | - | - | - | |||||
| Debt Ratio | 0.37 | 0.36 | 0.35 | 0.37 | 0.29 | 0.29 | 0.30 | 0.32 | 0.28 | 0.25 | 0.31 | 0.30 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 0.83 | 0.84 | 0.81 | 0.84 | 0.86 | 0.84 | 0.82 | 0.82 | 0.86 | 0.95 | 0.90 | 0.92 | |||||
| Days Sales Outstanding TTM | 79.56 | 85.63 | 88.35 | 82.33 | 85.70 | 90.63 | 87.48 | 95.81 | - | - | 69.37 | - | |||||
| Receivables Turnover TTM | 4.59 | 4.26 | 4.13 | 4.43 | 4.26 | 4.03 | 4.17 | 3.81 | - | - | 5.26 | - | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | -0.07 | -0.01 | -0.05 | -0.01 | -0.17 | -0.16 | 0.02 | -0.04 | 0.30 | 0.58 | 0.47 | 0.58 | |||||
| Free Cash Flow Per Share TTM | -0.15 | -0.55 | -0.30 | 0.21 | -0.14 | 0.47 | 0.46 | 0.44 | 1.58 | 1.28 | 1.07 | 0.42 | |||||
| Dividend Per Share TTM | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.13 | 0.11 | 0.11 | 0.10 | 0.09 | 0.07 | 0.07 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | 33.08% | 32.69% | 33.91% | 31.52% | 29.54% | 31.03% | 34.81% | 34.15% | 35.37% | 34.91% | 32.75% | 33.91% | |||||
| Operating Profit Margin TTM | -5.35% | -4.70% | -5.20% | -5.29% | -8.05% | -7.48% | -3.39% | -3.39% | -0.23% | 1.87% | 0.26% | 2.89% | |||||
| Net Profit Margin TTM | -1.20% | -0.17% | -0.86% | -0.15% | -2.72% | -2.69% | 0.39% | -0.59% | 4.76% | 8.75% | 6.76% | 8.05% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | -0.68% | 5.47% | -0.75% | 6.36% | -0.37% | -11.53% | -9.99% | -14.58% | -12.87% | 0.80% | 2.22% | 18.92% | |||||
| Net Income Growth (1Y) | -56.17% | -93.23% | -315.53% | -72.09% | -156.83% | -127.17% | -94.75% | -106.26% | -47.46% | 60.81% | 29.66% | 175.49% | |||||
| EPS Growth (1Y) | -57.08% | -93.38% | -308.27% | -72.85% | -155.30% | -126.37% | -94.90% | -106.07% | -49.10% | 55.70% | 25.66% | 167.94% | |||||
Valuation Metrics | |||||||||||||||||
| P/E TTM | -111.30 | -823.62 | -248.41 | -1,169.56 | -76.98 | -95.75 | 659.49 | -354.22 | 48.64 | 30.16 | 20.26 | 14.38 | |||||
| P/B TTM | 1.71 | 1.83 | 2.62 | 2.39 | 2.52 | 2.98 | 3.04 | 2.44 | 2.77 | 3.40 | 1.82 | 1.62 | |||||
| P/S TTM | 1.33 | 1.42 | 2.13 | 1.81 | 2.09 | 2.57 | 2.60 | 2.09 | 2.32 | 2.64 | 1.37 | 1.16 | |||||
| Market Cap | 75.91M | 82.36M | 117.25M | 106.43M | 119.78M | 141.42M | 144.43M | 115.48M | 133.19M | 163.96M | 84.50M | 74.85M | |||||
| Enterprise Value | 53.66M | 60.13M | 93.76M | 79.92M | 94.61M | 112.37M | 116.36M | 89.06M | 105.12M | 137.89M | 59.64M | 51.59M | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | -1.41M | -5.21M | -2.80M | 1.92M | -1.28M | 4.43M | 4.16M | 4.02M | 14.39M | 11.58M | 9.51M | 3.68M | |||||
| Net Debt | -22.24M | -22.23M | -23.49M | -26.52M | -25.17M | -29.05M | -28.07M | -26.42M | -28.06M | -26.07M | -24.85M | -23.25M | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
| Altman B | |||||||||||||||||
| Altman C | |||||||||||||||||
| Altman D | |||||||||||||||||
| Altman E | |||||||||||||||||
| Altman Z-Score | |||||||||||||||||
| ROA TTM | |||||||||||||||||
| ROE TTM | |||||||||||||||||
| NOPAT TTM | |||||||||||||||||
| ROIC TTM | |||||||||||||||||
| Effective Tax Rate TTM | |||||||||||||||||
| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
| NCAV | |||||||||||||||||
| NCAV Per Share TTM | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
| Free Cash Flow Yield TTM | |||||||||||||||||
| EV EBITDA TTM | |||||||||||||||||
| EV EBIT TTM | |||||||||||||||||
| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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Insider Transactions
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Institutional Ownership
CSP INC /MA/ (CSPI) — SEC Financial Statements & Analysis
CSP INC /MA/ (CSPI) is a services-computer integrated systems design company, incorporated in MA. CSP INC /MA/ trades on Nasdaq as: CSPI. Based on its latest SEC filing (Form 10-Q, period ending 2026-06-30), CSP INC /MA/ reported a -0.68% year-over-year revenue growth, a Gross Profit Margin of 33.08% (TTM), a Debt-to-Equity ratio of 0.60x, a Price-to-Sales (P/S) ratio of 1.33x (TTM), a Price-to-Book (P/B) ratio of 1.71x (TTM), at a market cap of $75.91M. Figures below are sourced from SEC EDGAR, as-filed.
- Net Revenue TTM Growth 1Y
- -0.68%
- Gross Profit Margin TTM
- 33.08%
- Debt To Equity
- 0.60x
- P/S TTM
- 1.33x
- P/B TTM
- 1.71x
- Market Cap
- $75.91M
Data as of 2026-06-30 · Source: SEC EDGAR
Frequently Asked Questions
What industry is CSP INC /MA/ in?
CSP INC /MA/ (CSPI) operates in the Services-Computer Integrated Systems Design industry.
What is CSPI's market cap?
CSP INC /MA/ (CSPI) has a market capitalization of $75.91M as of 2026-06-30.
What exchange does CSPI trade on?
CSP INC /MA/ (CSPI) trades on the Nasdaq.
Where is CSP INC /MA/ incorporated?
CSP INC /MA/ is incorporated in MA.