# CSP Inc: financial statements, quarterly

CSPI · Nasdaq · CIK 356037 · [Technology](/sectors/technology.md) · fiscal year ends Sep 30

Pages: [Overview](/companies/cspi.md) · [Financials](/companies/cspi/financials.md) · [Filings](/companies/cspi/filings.md) · [Insiders](/companies/cspi/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/cspi/financials.md?period=annual).

## Income statement

| Line item | Unit | Q4 FY2023 (2023-09-30) | Q1 FY2024 (2023-12-31) | Q2 FY2024 (2024-03-31) | Q3 FY2024 (2024-06-30) | Q4 FY2024 (2024-09-30) | Q1 FY2025 (2024-12-31) | Q2 FY2025 (2025-03-31) | Q3 FY2025 (2025-06-30) | Q4 FY2025 (2025-09-30) | Q1 FY2026 (2025-12-31) | Q2 FY2026 (2026-03-31) | Q3 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [15.3 d](/filings/0000356037-24-000070.md) | [15.4](/filings/0000356037-25-000014.md) | [13.7](/filings/0000356037-25-000036.md) | [13.1](/filings/0000356037-25-000049.md) | [13.0 d](/filings/0000356037-25-000065.md) | [15.7](/filings/0000356037-26-000008.md) | [13.1](/filings/0000356037-26-000027.md) | [15.4](/filings/0000356037-26-000045.md) | [14.5 d](/filings/0000356037-25-000065.md) | [12.0](/filings/0000356037-26-000008.md) | [16.0](/filings/0000356037-26-000027.md) | [14.4](/filings/0000356037-26-000045.md) |
| Cost of revenue | $m | [10.1 d](/filings/0000356037-24-000070.md) | [11.3](/filings/0000356037-25-000014.md) | [7.2](/filings/0000356037-25-000036.md) | [8.5](/filings/0000356037-25-000049.md) | [9.3 d](/filings/0000356037-25-000065.md) | [11.1](/filings/0000356037-26-000008.md) | [8.9](/filings/0000356037-26-000027.md) | [11.0](/filings/0000356037-26-000045.md) | [9.2 d](/filings/0000356037-25-000065.md) | [7.3](/filings/0000356037-26-000008.md) | [11.5](/filings/0000356037-26-000027.md) | [10.1](/filings/0000356037-26-000045.md) |
| Gross profit | $m | [5.2 d](/filings/0000356037-24-000070.md) | [4.1](/filings/0000356037-25-000014.md) | [6.5](/filings/0000356037-25-000036.md) | [4.6](/filings/0000356037-25-000049.md) | [3.7 d](/filings/0000356037-25-000065.md) | [4.6](/filings/0000356037-26-000008.md) | [4.2](/filings/0000356037-26-000027.md) | [4.5](/filings/0000356037-26-000045.md) | [5.3 d](/filings/0000356037-25-000065.md) | [4.7](/filings/0000356037-26-000008.md) | [4.5](/filings/0000356037-26-000027.md) | [4.3](/filings/0000356037-26-000045.md) |
| Research and development | $m | [0.7 d](/filings/0000356037-24-000070.md) | [0.7](/filings/0000356037-25-000014.md) | [0.7](/filings/0000356037-25-000036.md) | [0.7](/filings/0000356037-25-000049.md) | [0.8 d](/filings/0000356037-25-000065.md) | [0.8](/filings/0000356037-26-000008.md) | [0.8](/filings/0000356037-26-000027.md) | [0.8](/filings/0000356037-26-000045.md) | [0.9 d](/filings/0000356037-25-000065.md) | [0.9](/filings/0000356037-26-000008.md) | [0.8](/filings/0000356037-26-000027.md) | [0.8](/filings/0000356037-26-000045.md) |
| Selling, general and administrative | $m | [4.8 d](/filings/0000356037-24-000070.md) | [3.7](/filings/0000356037-25-000014.md) | [4.5](/filings/0000356037-25-000036.md) | [4.6](/filings/0000356037-25-000049.md) | [5.0 d](/filings/0000356037-25-000065.md) | [4.1](/filings/0000356037-26-000008.md) | [4.4](/filings/0000356037-26-000027.md) | [4.9](/filings/0000356037-26-000045.md) | [4.9 d](/filings/0000356037-25-000065.md) | [4.0](/filings/0000356037-26-000008.md) | [4.5](/filings/0000356037-26-000027.md) | [5.0](/filings/0000356037-26-000045.md) |
| Operating income | $m | [(0.3) d](/filings/0000356037-24-000070.md) | [(0.3)](/filings/0000356037-25-000014.md) | [1.2](/filings/0000356037-25-000036.md) | [(0.7)](/filings/0000356037-25-000049.md) | [(2.0) d](/filings/0000356037-25-000065.md) | [(0.4)](/filings/0000356037-26-000008.md) | [(1.0)](/filings/0000356037-26-000027.md) | [(1.2)](/filings/0000356037-26-000045.md) | [(0.5) d](/filings/0000356037-25-000065.md) | [(0.1)](/filings/0000356037-26-000008.md) | [(0.9)](/filings/0000356037-26-000027.md) | [(1.5)](/filings/0000356037-26-000045.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | [0.1](/filings/0000356037-26-000008.md) | [0.1](/filings/0000356037-26-000027.md) | [0.1](/filings/0000356037-26-000045.md) | [0.1 d](/filings/0000356037-25-000065.md) | [0.1](/filings/0000356037-26-000008.md) | [0.2](/filings/0000356037-26-000027.md) | [0.2](/filings/0000356037-26-000045.md) |
| Income tax | $m | [1.0 d](/filings/0000356037-24-000070.md) | [0.0](/filings/0000356037-25-000014.md) | [0.1](/filings/0000356037-25-000036.md) | [(0.1)](/filings/0000356037-25-000049.md) | [(0.2) d](/filings/0000356037-25-000065.md) | [(0.1)](/filings/0000356037-26-000008.md) | [(0.7)](/filings/0000356037-26-000027.md) | [(0.8)](/filings/0000356037-26-000045.md) | [(0.0) d](/filings/0000356037-25-000065.md) | [0.3](/filings/0000356037-26-000008.md) | [(0.6)](/filings/0000356037-26-000027.md) | [(0.4)](/filings/0000356037-26-000045.md) |
| Net income | $m | [1.4 d](/filings/0000356037-24-000070.md) | [(0.1)](/filings/0000356037-25-000014.md) | [1.6](/filings/0000356037-25-000036.md) | [(0.2)](/filings/0000356037-25-000049.md) | [(1.7) d](/filings/0000356037-25-000065.md) | [0.5](/filings/0000356037-26-000008.md) | [(0.1)](/filings/0000356037-26-000027.md) | [(0.3)](/filings/0000356037-26-000045.md) | [(0.2) d](/filings/0000356037-25-000065.md) | [0.1](/filings/0000356037-26-000008.md) | [0.3](/filings/0000356037-26-000027.md) | [(0.8)](/filings/0000356037-26-000045.md) |
| Diluted EPS | $ per share | not reported | [(0.01)](/filings/0000356037-25-000014.md) | [0.16](/filings/0000356037-25-000036.md) | [(0.02)](/filings/0000356037-25-000049.md) | not reported | [0.05](/filings/0000356037-26-000008.md) | [(0.01)](/filings/0000356037-26-000027.md) | [(0.03)](/filings/0000356037-26-000045.md) | not reported | [0.01](/filings/0000356037-26-000008.md) | [0.03](/filings/0000356037-26-000027.md) | [(0.09)](/filings/0000356037-26-000045.md) |
| Basic EPS | $ per share | not reported | [(0.01)](/filings/0000356037-25-000014.md) | [0.16](/filings/0000356037-25-000036.md) | [(0.02)](/filings/0000356037-25-000049.md) | not reported | [0.05](/filings/0000356037-26-000008.md) | [(0.01)](/filings/0000356037-26-000027.md) | [(0.03)](/filings/0000356037-26-000045.md) | not reported | [0.01](/filings/0000356037-26-000008.md) | [0.03](/filings/0000356037-26-000027.md) | [(0.09)](/filings/0000356037-26-000045.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | FY2023 (2023-09-30) | Q1 FY2024 (2023-12-31) | Q2 FY2024 (2024-03-31) | Q3 FY2024 (2024-06-30) | FY2024 (2024-09-30) | Q1 FY2025 (2024-12-31) | Q2 FY2025 (2025-03-31) | Q3 FY2025 (2025-06-30) | FY2025 (2025-09-30) | Q1 FY2026 (2025-12-31) | Q2 FY2026 (2026-03-31) | Q3 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [25.2](/filings/0000356037-24-000070.md) | [25.6](/filings/0000356037-24-000016.md) | [27.1](/filings/0000356037-24-000028.md) | [28.9](/filings/0000356037-24-000055.md) | [30.6](/filings/0000356037-25-000065.md) | [30.7](/filings/0000356037-26-000008.md) | [29.5](/filings/0000356037-26-000027.md) | [26.3](/filings/0000356037-26-000045.md) | [27.4](/filings/0000356037-26-000045.md) | [24.9](/filings/0000356037-26-000008.md) | [23.1](/filings/0000356037-26-000027.md) | [24.7](/filings/0000356037-26-000045.md) |
| Current assets | $m | [50.4](/filings/0000356037-24-000070.md) | [53.6](/filings/0000356037-24-000016.md) | [50.9](/filings/0000356037-24-000028.md) | [51.6](/filings/0000356037-24-000055.md) | [54.8](/filings/0000356037-25-000065.md) | [52.2](/filings/0000356037-25-000014.md) | [50.3](/filings/0000356037-25-000036.md) | [49.5](/filings/0000356037-25-000049.md) | [52.3](/filings/0000356037-26-000045.md) | [49.2](/filings/0000356037-26-000008.md) | [49.0](/filings/0000356037-26-000027.md) | [49.2](/filings/0000356037-26-000045.md) |
| Total assets | $m | [65.9](/filings/0000356037-24-000070.md) | [67.4](/filings/0000356037-25-000014.md) | [64.2](/filings/0000356037-25-000036.md) | [66.8](/filings/0000356037-25-000049.md) | [69.4](/filings/0000356037-25-000065.md) | [67.5](/filings/0000356037-26-000008.md) | [67.1](/filings/0000356037-26-000027.md) | [66.8](/filings/0000356037-26-000045.md) | [71.2](/filings/0000356037-26-000045.md) | [69.2](/filings/0000356037-26-000008.md) | [70.3](/filings/0000356037-26-000027.md) | [70.8](/filings/0000356037-26-000045.md) |
| Current liabilities | $m | [15.7](/filings/0000356037-24-000070.md) | [17.0](/filings/0000356037-24-000016.md) | [12.5](/filings/0000356037-24-000028.md) | [14.6](/filings/0000356037-24-000055.md) | [18.7](/filings/0000356037-25-000065.md) | [16.6](/filings/0000356037-25-000014.md) | [15.1](/filings/0000356037-25-000036.md) | [15.4](/filings/0000356037-25-000049.md) | [22.2](/filings/0000356037-26-000045.md) | [17.9](/filings/0000356037-26-000008.md) | [18.6](/filings/0000356037-26-000027.md) | [20.5](/filings/0000356037-26-000045.md) |
| Total liabilities | $m | [19.8](/filings/0000356037-24-000070.md) | [21.0](/filings/0000356037-24-000016.md) | [16.0](/filings/0000356037-24-000028.md) | [18.7](/filings/0000356037-24-000055.md) | [22.2](/filings/0000356037-25-000065.md) | [20.1](/filings/0000356037-25-000014.md) | [19.7](/filings/0000356037-25-000036.md) | [19.3](/filings/0000356037-25-000049.md) | [26.6](/filings/0000356037-26-000045.md) | [24.3](/filings/0000356037-26-000008.md) | [25.3](/filings/0000356037-26-000027.md) | [26.5](/filings/0000356037-26-000045.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [46.1](/filings/0000356037-25-000065.md) | [46.5](/filings/0000356037-25-000036.md) | [48.2](/filings/0000356037-25-000049.md) | [48.1](/filings/0000356037-25-000049.md) | [47.3](/filings/0000356037-26-000045.md) | [47.5](/filings/0000356037-26-000027.md) | [47.5](/filings/0000356037-26-000045.md) | [47.5](/filings/0000356037-26-000045.md) | [44.6](/filings/0000356037-26-000045.md) | [44.8](/filings/0000356037-26-000027.md) | [45.0](/filings/0000356037-26-000045.md) | [44.3](/filings/0000356037-26-000045.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q4 FY2023 (2023-09-30) | Q1 FY2024 (2023-12-31) | Q2 FY2024 (2024-03-31) | Q3 FY2024 (2024-06-30) | Q4 FY2024 (2024-09-30) | Q1 FY2025 (2024-12-31) | Q2 FY2025 (2025-03-31) | Q3 FY2025 (2025-06-30) | Q4 FY2025 (2025-09-30) | Q1 FY2026 (2025-12-31) | Q2 FY2026 (2026-03-31) | Q3 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [8,855 d](/filings/0000356037-24-000070.md) | [1,673](/filings/0000356037-25-000014.md) | [1,651 d](/filings/0000356037-25-000036.md) | [2,397 d](/filings/0000356037-25-000049.md) | [(1,508) d](/filings/0000356037-25-000065.md) | [1,741](/filings/0000356037-26-000008.md) | [1,912 d](/filings/0000356037-26-000027.md) | [(3,283) d](/filings/0000356037-26-000045.md) | [1,898 d](/filings/0000356037-25-000065.md) | [(2,916)](/filings/0000356037-26-000008.md) | [(493) d](/filings/0000356037-26-000027.md) | [447 d](/filings/0000356037-26-000045.md) |
| Capital expenditure | $k | [11.0 d](/filings/0000356037-24-000070.md) | [120](/filings/0000356037-25-000014.md) | [14.0 d](/filings/0000356037-25-000036.md) | [45.0 d](/filings/0000356037-25-000049.md) | [17.0 d](/filings/0000356037-25-000065.md) | [47.0](/filings/0000356037-26-000008.md) | [7.0 d](/filings/0000356037-26-000027.md) | [66.0 d](/filings/0000356037-26-000045.md) | [228 d](/filings/0000356037-25-000065.md) | [105](/filings/0000356037-26-000008.md) | [14.0 d](/filings/0000356037-26-000027.md) | [0.0 d](/filings/0000356037-26-000045.md) |
| Dividends paid | $k | [190 d](/filings/0000356037-24-000070.md) | not reported | not reported | [291 d](/filings/0000356037-25-000049.md) | [294 d](/filings/0000356037-25-000065.md) | not reported | not reported | [297 d](/filings/0000356037-26-000045.md) | [298 d](/filings/0000356037-25-000065.md) | not reported | not reported | [302 d](/filings/0000356037-26-000045.md) |
| Share repurchases | $k | [0.0 d](/filings/0000356037-24-000070.md) | not reported | not reported | [70.0 d](/filings/0000356037-25-000049.md) | [34.0 d](/filings/0000356037-25-000065.md) | not reported | not reported | [251 d](/filings/0000356037-26-000045.md) | [234 d](/filings/0000356037-25-000065.md) | not reported | not reported | [118 d](/filings/0000356037-26-000045.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q1 FY2023 (2022-12-31) | Q2 FY2023 (2023-03-31) | Q3 FY2023 (2023-06-30) | Q1 FY2024 (2023-12-31) | Q2 FY2024 (2024-03-31) | Q3 FY2024 (2024-06-30) | Q1 FY2025 (2024-12-31) | Q2 FY2025 (2025-03-31) | Q3 FY2025 (2025-06-30) | Q1 FY2026 (2025-12-31) | Q2 FY2026 (2026-03-31) | Q3 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [4,328](/filings/0000356037-24-000016.md) | [8,924](/filings/0000356037-24-000028.md) | [9,032](/filings/0000356037-24-000055.md) | [8,864](/filings/0000356037-25-000014.md) | [9,455](/filings/0000356037-25-000036.md) | [9,110](/filings/0000356037-25-000049.md) | [9,619](/filings/0000356037-26-000008.md) | [9,343](/filings/0000356037-26-000027.md) | [9,362](/filings/0000356037-26-000045.md) | [9,683](/filings/0000356037-26-000008.md) | [9,713](/filings/0000356037-26-000027.md) | [9,560](/filings/0000356037-26-000045.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 10,080,645 at 2026-08-12, from the cover of the [10-Q filed 2026-08-14](/filings/0000356037-26-000045.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.