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CSP (CSPI) Financials

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$7.90 +0.40 (+5.33%)
As of 04:00 PM Eastern
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Annual Income Statements for CSP

Annual Income Statements for CSP

This table shows CSP's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 9/30/2015 9/30/2016 9/30/2017 9/30/2018 9/30/2019 9/30/2020 9/30/2021 9/30/2022 9/30/2023 9/30/2024 9/30/2025
Net Income / (Loss) Attributable to Common Shareholders		 -0.21 2.60 2.51 14 -0.37 16 0.67 1.89 5.20 -0.33 -0.09
Consolidated Net Income / (Loss)		 -0.21 2.60 2.51 14 -0.37 -1.45 0.70 1.89 5.20 -0.33 -0.09
Net Income / (Loss) Continuing Operations		 -0.21 2.60 2.24 -1.99 -0.37 -1.45 0.23 1.89 5.20 -0.33 -0.09
Total Pre-Tax Income 		0.02 3.60 3.41 -1.11 -0.44 -1.06 0.68 1.94 4.74 -0.42 -1.66
Total Operating Income		 0.23 3.80 3.40 -1.60 -0.83 -1.42 -1.36 -0.04 1.87 -1.87 -3.11
Total Gross Profit		 19 25 21 18 18 17 16 19 22 19 19
Total Revenue		 89 103 88 73 79 62 49 54 65 55 59
Operating Revenue		 89 103 88 73 79 62 49 54 65 55 59
Total Cost of Revenue		 70 78 67 55 61 45 33 36 43 36 40
Operating Cost of Revenue		 70 78 67 55 61 45 33 36 43 36 40
Total Operating Expenses		 19 21 18 20 19 1.42 18 19 20 21 22
Selling, General & Admin Expense		 16 18 16 17 16 16 15 16 17 18 18
Research & Development Expense		 2.83 2.98 2.36 3.28 2.80 2.80 2.89 3.08 3.14 2.96 3.25
Total Other Income / (Expense), net		 -0.21 -0.20 0.01 0.50 0.38 0.36 2.04 1.98 2.87 1.45 1.45
Interest Expense		 - - - - 0.10 0.23 -1.85 - - 0.24 0.36
Interest & Investment Income		 - - - - 0.32 0.58 0.58 - - 2.05 1.85
Other Income / (Expense), net		 -0.21 -0.20 0.01 0.50 0.16 0.01 -0.38 1.98 2.87 -0.36 -0.05
Income Tax Expense		 0.23 1.00 1.16 0.88 -0.07 0.38 0.44 0.05 -0.47 -0.09 -1.57
Basic Earnings per Share		 ($0.06) $0.69 $0.64 $3.62 ($0.09) ($0.36) $0.16 $0.42 $0.56 ($0.04) ($0.01)
Weighted Average Basic Shares Outstanding		 3.55M 3.61M 3.72M 3.82M 3.92M 4.03M 4.15M 4.26M 8.76M 9.04M 9.30M
Diluted Earnings per Share		 ($0.06) $0.67 $0.63 $3.55 ($0.09) ($0.36) $0.16 $0.42 $0.55 ($0.04) ($0.01)
Weighted Average Diluted Shares Outstanding		 3.55M 3.73M 3.82M 3.90M 3.92M 4.03M 4.22M 4.28M 8.94M 9.04M 9.30M
Weighted Average Basic & Diluted Shares Outstanding		 3.62M 3.82M 3.92M 4.02M 4.15M 4.28M 4.22M 4.28M 4.73M 9.88M 9.90M
Cash Dividends to Common per Share		 $0.44 $0.44 $0.44 $0.48 $0.60 $0.30 - $0.03 $0.07 $0.11 $0.12

Quarterly Income Statements for CSP

This table shows CSP's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 -0.07 1.59 -0.19 -1.66 0.47 -0.11 -0.26 -0.19 0.09 0.26 -0.85
Consolidated Net Income / (Loss)		 -0.07 1.59 -0.19 -1.66 0.47 -0.11 -0.26 -0.19 0.09 0.26 -0.85
Net Income / (Loss) Continuing Operations		 -0.07 1.59 -0.19 -1.66 0.47 -0.11 -0.26 -0.19 0.09 0.26 -0.85
Total Pre-Tax Income 		-0.06 1.72 -0.26 -1.82 0.36 -0.79 -1.02 -0.21 0.37 -0.30 -1.21
Total Operating Income		 -0.34 1.23 -0.72 -2.04 -0.35 -0.99 -1.22 -0.54 -0.11 -0.85 -1.54
Total Gross Profit		 4.10 6.48 4.58 3.70 4.56 4.21 4.45 5.29 4.74 4.47 4.33
Total Revenue		 15 14 13 13 16 13 15 14 12 16 14
Operating Revenue		 15 14 13 13 16 13 15 14 12 16 14
Total Cost of Revenue		 11 7.23 8.52 9.33 11 8.94 11 9.18 7.30 12 10
Operating Cost of Revenue		 11 7.23 8.52 9.33 11 8.94 11 9.18 7.30 12 10
Total Operating Expenses		 4.44 5.24 5.30 5.74 4.92 5.20 5.68 5.83 4.85 5.32 5.88
Selling, General & Admin Expense		 3.74 4.52 4.57 4.95 4.13 4.44 4.89 4.92 3.99 4.51 5.04
Research & Development Expense		 0.70 0.73 0.74 0.79 0.79 0.76 0.79 0.91 0.86 0.82 0.83
Total Other Income / (Expense), net		 0.28 0.49 0.46 0.22 0.71 0.20 0.21 0.33 0.48 0.55 0.33
Interest Expense		 0.05 0.05 0.06 0.09 0.08 0.08 0.11 0.10 0.13 0.17 0.18
Interest & Investment Income		 0.50 0.48 0.52 0.55 0.49 0.41 0.44 0.51 0.60 0.53 0.52
Other Income / (Expense), net		 -0.16 0.06 -0.01 -0.24 0.30 -0.13 -0.13 -0.09 0.01 0.19 -0.01
Income Tax Expense		 0.01 0.14 -0.08 -0.17 -0.12 -0.68 -0.75 -0.02 0.28 -0.57 -0.37
Basic Earnings per Share		 ($0.01) $0.16 ($0.02) ($0.18) $0.05 ($0.01) ($0.03) ($0.02) $0.01 $0.03 ($0.09)
Weighted Average Basic Shares Outstanding		 8.86M 9.07M 9.11M 9.04M 9.12M 9.34M 9.36M 9.30M 9.44M 9.55M 9.56M
Diluted Earnings per Share		 ($0.01) $0.16 ($0.02) ($0.18) $0.05 ($0.01) ($0.03) ($0.02) $0.01 $0.03 ($0.09)
Weighted Average Diluted Shares Outstanding		 8.86M 9.46M 9.11M 9.04M 9.62M 9.34M 9.36M 9.30M 9.68M 9.71M 9.56M
Weighted Average Basic & Diluted Shares Outstanding		 4.86M 9.75M 9.76M 9.88M 9.88M 9.86M 9.86M 9.90M 9.91M 10.07M 10.08M

Annual Cash Flow Statements for CSP

This table details how cash moves in and out of CSP's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 9/30/2015 9/30/2016 9/30/2017 9/30/2018 9/30/2019 9/30/2020 9/30/2021 9/30/2022 9/30/2023 9/30/2024 9/30/2025
Net Change in Cash & Equivalents		 -5.27 1.92 0.78 15 -6.56 0.73 0.74 3.98 1.24 5.37 -3.17
Net Cash From Operating Activities		 -2.34 5.00 2.66 2.88 -3.33 0.24 1.90 2.68 3.91 4.21 2.27
Net Cash From Continuing Operating Activities		 -2.34 5.00 4.65 -1.61 -3.33 0.24 1.90 2.68 3.91 4.21 2.27
Net Income / (Loss) Continuing Operations		 -0.21 2.60 2.51 -1.99 -0.37 -1.45 0.70 1.89 5.20 -0.33 -0.09
Consolidated Net Income / (Loss)		 -0.21 2.60 2.51 14 -0.37 -1.45 0.70 1.89 5.20 -0.33 -0.09
Depreciation Expense		 0.52 0.57 0.37 0.51 0.41 0.44 0.38 0.35 0.34 0.29 0.24
Amortization Expense		 0.13 0.13 0.12 0.12 0.01 0.01 0.66 0.59 0.59 0.01 0.01
Non-Cash Adjustments To Reconcile Net Income		 0.60 0.79 1.33 0.58 1.00 -0.53 -0.64 -1.01 -0.34 2.55 0.64
Changes in Operating Assets and Liabilities, net		 -3.38 0.91 0.33 -0.83 -4.38 1.77 0.81 0.86 -1.89 1.69 1.48
Net Cash From Investing Activities		 -0.92 -0.90 -0.51 14 -0.98 -0.35 -0.17 0.02 -0.34 -0.26 -0.43
Net Cash From Continuing Investing Activities		 -0.92 -0.90 -0.36 14 -0.98 -0.35 -0.17 0.02 -0.34 -0.26 -0.43
Purchase of Property, Plant & Equipment		 -0.72 -0.74 -0.21 -0.44 -0.83 -0.23 -0.10 -0.23 -0.23 -0.20 -0.35
Acquisitions		 - - - - - - - 0.00 -0.05 -0.01 -0.03
Other Investing Activities, net		 -0.19 -0.16 -0.15 -0.15 -0.14 -0.12 -0.07 0.25 -0.06 -0.05 -0.05
Net Cash From Financing Activities		 -1.40 -1.41 -1.51 -1.60 -2.25 0.83 -0.95 1.33 -2.40 1.38 -5.04
Net Cash From Continuing Financing Activities		 -1.40 -1.41 -1.51 -1.60 -2.25 0.83 -0.95 1.33 -2.40 1.38 -5.04
Repayment of Debt		 - - - -0.07 -0.79 -2.02 -0.96 -0.74 -0.41 -0.43 0.00
Repurchase of Common Equity		 - - - - 0.00 -0.05 0.00 -0.17 -0.01 -0.10 -0.87
Payment of Dividends		 -1.62 -1.67 -1.72 -1.92 -2.47 -1.26 0.00 -0.14 -0.66 -1.02 -1.19
Issuance of Debt		 - - - 0.14 1.00 4.22 0.00 2.18 -1.61 2.65 -3.27
Issuance of Common Equity		 - - - 0.25 0.28 0.28 0.28 0.24 0.28 0.27 0.29
Effect of Exchange Rate Changes		 -0.61 -0.78 0.14 - - - - -0.05 0.07 0.03 0.03
Cash Interest Paid		 0.09 0.09 0.08 0.07 0.07 0.28 0.19 0.18 0.31 0.21 0.14
Cash Income Taxes Paid		 0.02 0.33 1.14 0.90 0.05 0.02 0.11 -0.23 0.25 1.60 0.45

Quarterly Cash Flow Statements for CSP

This table details how cash moves in and out of CSP's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Change in Cash & Equivalents		 0.39 1.51 1.77 1.69 0.07 -1.16 -3.19 1.11 -2.49 -1.83 1.57
Net Cash From Operating Activities		 1.67 1.65 2.40 -1.51 1.74 1.91 -3.28 1.90 -2.92 -0.49 0.45
Net Cash From Continuing Operating Activities		 1.67 1.65 2.40 -1.51 1.74 1.91 -3.28 1.90 -2.92 -0.49 0.45
Net Income / (Loss) Continuing Operations		 -0.07 1.59 -0.19 -1.66 0.47 -0.11 -0.26 -0.19 0.09 0.26 -0.85
Consolidated Net Income / (Loss)		 -0.07 1.59 -0.19 -1.66 0.47 -0.11 -0.26 -0.19 0.09 0.26 -0.85
Depreciation Expense		 0.08 0.07 0.07 0.07 0.06 0.06 0.06 0.06 0.06 0.07 0.03
Amortization Expense		 0.12 0.12 -0.24 0.13 0.14 0.13 -0.26 0.00 0.11 0.11 0.09
Non-Cash Adjustments To Reconcile Net Income		 0.53 0.55 0.52 0.82 0.22 0.66 0.16 0.43 0.47 0.43 0.68
Changes in Operating Assets and Liabilities, net		 1.02 -0.69 2.23 -0.87 0.86 1.18 -2.99 1.60 -3.64 -1.36 0.50
Net Cash From Financing Activities		 -1.18 -0.06 -0.58 3.20 -1.59 -3.02 0.15 -0.58 0.53 -1.23 1.14
Net Cash From Continuing Financing Activities		 -1.18 -0.06 -0.58 3.20 -1.59 -3.02 0.15 -0.58 0.53 -1.23 1.14
Repayment of Debt		 -0.43 - - - -1.59 -2.14 - - 0.53 -0.57 1.56
Repurchase of Common Equity		 - - -0.07 -0.03 - - -0.25 -0.23 - - -0.12
Payment of Dividends		 - - -0.29 -0.29 - - -0.30 -0.30 - - -0.30
Cash Interest Paid		 0.02 0.00 0.14 0.05 0.02 0.01 0.10 - 0.05 0.02 -0.04
Cash Income Taxes Paid		 - - 0.01 0.51 0.00 0.72 -0.28 - -0.15 0.41 0.04

Annual Balance Sheets for CSP

This table presents CSP's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 9/30/2015 9/30/2016 9/30/2017 9/30/2018 9/30/2019 9/30/2020 9/30/2021 9/30/2022 9/30/2023 9/30/2024 9/30/2025
Total Assets		 47 49 59 55 59 54 63 75 66 69 71
Total Current Assets		 40 42 50 48 47 42 49 59 50 55 52
Cash & Equivalents		 11 13 10 25 18 19 20 24 25 31 27
Note & Lease Receivable		 - - - 0.25 - - - - 7.17 4.38 8.94
Accounts Receivable		 20 20 18 13 15 13 19 23 13 14 12
Inventories, net		 5.75 5.58 5.57 7.56 7.82 5.29 3.99 4.37 2.54 2.29 1.44
Other Current Assets		 1.88 2.22 1.10 1.88 4.65 2.54 4.62 7.04 2.48 3.09 2.52
Plant, Property, & Equipment, net		 1.56 1.68 0.92 0.85 1.27 1.05 0.76 0.65 0.53 0.43 0.54
Total Noncurrent Assets		 5.35 5.23 7.68 6.01 12 11 13 15 15 14 18
Noncurrent Note & Lease Receivables		 - - - - 5.33 3.64 7.52 7.41 4.22 2.92 5.97
Intangible Assets		 0.42 0.29 0.17 0.05 0.04 0.03 0.02 0.01 0.05 0.05 0.07
Noncurrent Deferred & Refundable Income Taxes		 1.69 1.72 1.96 1.90 1.95 1.15 - 0.00 2.35 2.73 4.56
Employee Benefit Assets		 - - - - - - 0.00 1.10 1.96 2.20 0.04
Other Noncurrent Operating Assets		 3.25 3.22 3.37 3.51 3.83 6.11 5.62 6.43 6.44 6.25 7.67
Total Liabilities & Shareholders' Equity		 47 49 59 55 59 54 63 75 66 69 71
Total Liabilities		 27 31 38 21 29 24 29 36 20 22 27
Total Current Liabilities		 17 17 26 14 20 13 18 30 16 19 22
Short-Term Debt		 - - - 3.25 2.78 3.19 1.70 3.55 1.96 4.17 0.90
Accounts Payable		 14 12 15 9.28 16 8.52 14 22 11 12 20
Current Deferred Revenue		 2.93 4.70 0.94 1.20 0.74 0.95 1.89 4.06 1.90 2.17 1.50
Current Deferred & Payable Income Tax Liabilities		 0.00 0.17 0.14 - - - - 0.00 0.91 0.18 0.19
Current Employee Benefit Liabilities		 0.68 0.58 0.33 0.34 0.34 0.32 0.31 0.11 0.10 0.08 0.08
Total Noncurrent Liabilities		 10 14 12 7.41 8.91 11 11 5.92 4.10 3.48 4.43
Capital Lease Obligations		 - - - - 0.00 1.39 0.82 0.62 0.48 0.12 1.34
Noncurrent Deferred Revenue		 - - 0.00 0.71 0.69 0.59 0.52 0.46 0.51 0.45 0.17
Noncurrent Employee Benefit Liabilities		 10 13 6.65 6.17 6.90 6.47 4.10 1.34 1.25 1.31 1.22
Other Noncurrent Operating Liabilities		 - - - 0.54 0.63 0.20 4.78 3.05 1.85 1.61 1.71
Total Equity & Noncontrolling Interests		 20 18 21 34 30 30 34 39 46 47 45
Total Preferred & Common Equity		 20 18 21 34 30 30 34 39 46 47 45
Total Common Equity		 20 18 21 34 30 30 34 39 46 47 45
Common Stock		 12 13 14 15 16 17 18 20 21 23 25
Retained Earnings		 16 17 17 30 27 24 25 27 31 30 28
Accumulated Other Comprehensive Income / (Loss)		 -8.39 -12 -10 -11 -13 -12 -9.45 -7.33 -6.09 -5.37 -7.99

Quarterly Balance Sheets for CSP

This table presents CSP's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 12/31/2024 3/31/2025 6/30/2025 12/31/2025 3/31/2026 6/30/2026
Total Assets		 67 64 67 68 67 67 69 70 71
Total Current Assets		 54 51 52 52 50 50 49 49 49
Cash & Equivalents		 26 27 29 31 29 26 25 23 25
Note & Lease Receivable		 7.50 7.63 8.71 2.48 2.73 3.87 7.71 7.73 8.31
Accounts Receivable		 12 13 9.44 15 14 13 12 14 11
Inventories, net		 6.96 1.48 2.48 1.96 2.11 3.53 2.37 1.55 1.83
Other Current Assets		 1.82 1.86 2.10 2.22 1.90 2.28 2.36 2.81 3.07
Plant, Property, & Equipment, net		 0.57 0.51 0.48 0.41 0.36 0.37 0.58 0.53 0.49
Total Noncurrent Assets		 13 13 15 15 16 17 19 21 21
Noncurrent Note & Lease Receivables		 2.45 2.18 3.72 2.64 3.66 3.07 7.42 8.63 8.23
Intangible Assets		 0.05 0.05 0.05 0.05 0.05 0.05 0.07 0.06 0.06
Noncurrent Deferred & Refundable Income Taxes		 2.35 2.25 2.58 3.32 3.56 4.46 4.31 4.43 5.16
Employee Benefit Assets		 2.04 2.03 2.03 2.75 2.79 2.95 0.00 0.00 0.00
Other Noncurrent Operating Assets		 6.35 6.33 6.34 6.16 6.36 6.40 7.61 7.62 7.60
Total Liabilities & Shareholders' Equity		 67 64 67 68 67 67 69 70 71
Total Liabilities		 21 16 19 20 20 19 24 25 27
Total Current Liabilities		 17 13 15 17 15 15 18 19 20
Short-Term Debt		 0.76 1.05 0.83 2.58 0.44 1.14 1.44 0.87 2.42
Accounts Payable		 14 9.67 12 11 12 13 15 16 15
Current Deferred Revenue		 1.25 1.67 1.57 2.62 2.47 1.58 1.63 1.78 2.54
Current Deferred & Payable Income Tax Liabilities		 0.93 0.07 0.33 0.65 0.00 0.00 0.09 0.00 0.02
Current Employee Benefit Liabilities		 0.09 0.08 0.08 0.08 0.08 0.08 0.09 0.09 0.10
Total Noncurrent Liabilities		 3.97 3.42 4.06 3.51 4.61 3.93 6.49 6.74 6.04
Capital Lease Obligations		 0.35 0.24 0.15 0.08 0.21 0.15 1.27 1.21 1.15
Noncurrent Deferred Revenue		 0.51 0.36 0.36 0.46 0.40 0.42 0.14 0.15 0.15
Noncurrent Employee Benefit Liabilities		 1.23 1.20 1.18 1.29 1.28 1.26 1.20 1.18 1.17
Other Noncurrent Operating Liabilities		 1.88 1.62 2.37 1.68 2.72 2.10 3.87 4.20 3.57
Total Equity & Noncontrolling Interests		 46 48 48 47 47 47 45 45 44
Total Preferred & Common Equity		 46 48 48 47 47 47 45 45 44
Total Common Equity		 46 48 48 47 47 47 45 45 44
Common Stock		 21 22 22 23 24 24 25 26 26
Retained Earnings		 31 32 32 30 29 28 27 27 26
Accumulated Other Comprehensive Income / (Loss)		 -5.79 -5.85 -5.84 -5.86 -5.62 -5.18 -7.99 -8.08 -8.10

Annual Metrics And Ratios for CSP

This table displays calculated financial ratios and metrics derived from CSP's official financial filings.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 9/30/2015 9/30/2016 9/30/2017 9/30/2018 9/30/2019 9/30/2020 9/30/2021 9/30/2022 9/30/2023 9/30/2024 9/30/2025
DEI Shares Outstanding		 3,673,589.00 3,810,237.00 3,923,583.00 4,017,254.00 4,153,742.00 4,276,814.00 4,377,466.00 4,555,816.00 4,727,573.00 - 9,861,327.00
DEI Adjusted Shares Outstanding		 7,347,178.00 7,620,474.00 7,847,166.00 8,034,508.00 8,307,484.00 8,553,628.00 8,754,932.00 9,111,632.00 9,455,146.00 - 9,861,327.00
DEI Earnings Per Adjusted Shares Outstanding		 -0.03 0.34 0.32 1.80 -0.04 1.84 0.08 0.21 0.55 - -0.01
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 5.54% 15.74% -14.39% -17.60% 8.43% -21.84% -20.37% 10.47% 18.92% -14.58% 6.36%
EBITDA Growth		 -68.31% 549.40% -9.51% -112.37% 48.02% -285.60% 26.66% 506.51% 97.15% -125.36% -50.75%
EBIT Growth		 -98.90% 22,400.00% -5.42% -132.48% 39.78% -112.61% -23.09% 211.25% 144.20% -147.12% -41.55%
NOPAT Growth		 -292.23% 192.69% -18.66% -150.11% 48.41% -72.40% 52.84% 91.71% 5,374.06% -163.76% -66.08%
Net Income Growth		 -115.74% 1,340.00% -3.76% 476.22% -102.57% -289.76% 148.34% 170.24% 175.49% -106.26% 72.09%
EPS Growth		 -116.22% 1,216.67% -5.97% 463.49% -102.54% -300.00% 144.44% 162.50% 175.49% -107.27% 75.00%
Operating Cash Flow Growth		 -308.37% 313.85% -46.86% 8.31% -215.59% 107.33% 679.92% 40.57% 46.06% 7.83% -46.17%
Free Cash Flow Firm Growth		 -683.57% 201.07% -125.51% -138.77% -4.48% 30.90% 68.78% -150.47% 23.51% 163.05% -152.69%
Invested Capital Growth		 73.78% -45.87% 86.16% 34.27% 31.88% 12.72% 2.58% 12.87% 19.37% -10.29% -7.62%
Revenue Q/Q Growth		 9.79% -1.97% -9.05% -19.12% 4.75% 21.87% -7.97% 53.92% -17.52% -3.99% 2.50%
EBITDA Q/Q Growth		 235.93% -9.89% 24.88% -124.58% 77.95% -281.03% 52.07% 127.37% 42.18% -135.30% 28.35%
EBIT Q/Q Growth		 101.39% -11.44% 31.11% -177.07% 60.12% -98.88% 25.86% 626.22% 54.39% -168.39% 34.48%
NOPAT Q/Q Growth		 -415.51% -0.47% 19.45% -347.92% 52.39% -23.50% -122.64% 97.28% -41.78% -1,257.80% 32.62%
Net Income Q/Q Growth		 77.68% -3.41% 52.71% 4,056.16% -102.29% 20.37% 942.17% 110.32% -79.03% -111.91% 94.15%
EPS Q/Q Growth		 77.78% -4.29% 0.00% 0.00% 0.00% 18.18% -96.08% 109.84% -79.03% -113.33% 94.12%
Operating Cash Flow Q/Q Growth		 -0.09% 35.72% -61.21% 507.36% -23.30% -90.09% 1,929.81% 114.69% 256.72% -71.10% 299.30%
Free Cash Flow Firm Q/Q Growth		 -165.12% 162.12% -118.25% 82.09% -155.53% -331.06% -129.59% 51.03% 81.45% -89.08% 89.44%
Invested Capital Q/Q Growth		 -7.27% -51.11% 335.46% -52.92% -2.44% 10.93% 21.69% 12.15% -23.00% 3.66% -13.79%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 21.48% 24.23% 24.21% 25.23% 22.80% 27.78% 32.82% 34.63% 33.91% 34.15% 31.52%
EBITDA Margin		 0.74% 4.16% 4.40% -0.66% -0.32% -1.56% -1.44% 5.29% 8.76% -2.60% -4.96%
Operating Margin		 0.25% 3.68% 3.84% -2.20% -1.04% -2.30% -2.77% -0.07% 2.89% -3.39% -5.29%
EBIT Margin		 0.02% 3.48% 3.85% -1.52% -0.84% -2.29% -3.54% 3.57% 7.32% -4.04% -5.38%
Profit (Net Income) Margin		 -0.24% 2.52% 2.83% 19.80% -0.47% -2.34% 1.42% 3.47% 8.05% -0.59% -0.15%
Tax Burden Percent		 -1,312.50% 72.33% 73.60% -1,305.61% 83.94% 136.16% 103.10% 97.42% 109.91% 77.80% 5.48%
Interest Burden Percent		 100.00% 100.00% 100.00% 100.00% 66.37% 75.00% -38.90% 100.00% 100.00% 18.78% 52.60%
Effective Tax Rate		 1,412.50% 27.67% 34.13% 0.00% 0.00% 0.00% 65.49% 2.58% -9.91% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -44.78% 42.43% 34.34% -11.29% -4.38% -6.25% -2.74% -0.21% 9.57% -5.91% -10.79%
ROIC Less NNEP Spread (ROIC-NNEP)		 -64.73% 43.62% 32.23% -100.33% -5.48% -3.04% -10.72% -10.90% -5.37% -9.92% -18.89%
Return on Net Nonoperating Assets (RNNOA)		 43.75% -28.44% -21.37% 63.99% 3.23% 1.42% 4.94% 5.39% 2.66% 5.21% 10.59%
Return on Equity (ROE)		 -1.03% 13.98% 12.97% 52.70% -1.16% -4.82% 2.20% 5.17% 12.23% -0.70% -0.20%
Cash Return on Invested Capital (CROIC)		 -98.68% 101.94% -25.88% -40.55% -31.88% -18.21% -5.29% -12.30% -8.09% 4.94% -2.86%
Operating Return on Assets (OROA)		 0.03% 7.52% 6.33% -1.94% -1.16% -2.51% -2.99% 2.81% 6.72% -3.30% -4.49%
Return on Assets (ROA)		 -0.45% 5.44% 4.66% 25.29% -0.65% -2.56% 1.20% 2.74% 7.38% -0.48% -0.13%
Return on Common Equity (ROCE)		 -1.03% 13.98% 12.97% 52.70% -1.16% -4.82% 2.20% 5.17% 12.23% -0.70% -0.20%
Return on Equity Simple (ROE_SIMPLE)		 -1.07% 14.75% 11.93% 42.72% -1.22% -4.90% 2.05% 4.85% 11.28% -0.69% 0.00%
Net Operating Profit after Tax (NOPAT)		 -2.97 2.75 2.24 -1.12 -0.58 -1.00 -0.47 -0.04 2.06 -1.31 -2.18
NOPAT Margin		 -3.32% 2.66% 2.53% -1.54% -0.73% -1.61% -0.96% -0.07% 3.18% -2.37% -3.71%
Net Nonoperating Expense Percent (NNEP)		 19.95% -1.20% 2.10% 89.04% 1.09% -3.20% 7.98% 10.69% 14.94% 4.01% 8.10%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - - - 4.23% -2.54% -4.65%
Cost of Revenue to Revenue		 78.52% 75.77% 75.79% 74.77% 77.20% 72.22% 67.18% 65.37% 66.09% 65.85% 68.48%
SG&A Expenses to Revenue		 18.07% 17.66% 17.70% 22.93% 20.30% 25.56% 29.72% 29.03% 26.16% 32.18% 31.28%
R&D to Revenue		 3.16% 2.89% 2.67% 4.49% 3.54% 4.53% 5.87% 5.67% 4.86% 5.35% 5.53%
Operating Expenses to Revenue		 21.23% 20.55% 20.37% 27.43% 23.84% 2.30% 35.59% 34.71% 31.01% 37.54% 36.81%
Earnings before Interest and Taxes (EBIT)		 0.02 3.60 3.41 -1.11 -0.67 -1.42 -1.74 1.94 4.74 -2.23 -3.16
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 0.66 4.30 3.89 -0.48 -0.25 -0.96 -0.71 2.87 5.67 -1.44 -2.91
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 0.81 1.85 1.80 1.42 1.75 1.22 1.12 0.83 1.78 2.68 2.56
Price to Tangible Book Value (P/TBV)		 0.82 1.88 1.82 1.42 1.76 1.23 1.13 0.83 1.78 2.69 2.56
Price to Revenue (P/Rev)		 0.18 0.32 0.43 0.66 0.68 0.59 0.78 0.59 1.27 2.30 1.94
Price to Earnings (P/E)		 0.00 12.52 15.12 3.32 0.00 2.30 57.48 17.05 15.78 0.00 0.00
Dividend Yield		 10.25% 5.14% 5.70% 4.03% 4.67% 7.10% 0.00% 0.42% 0.81% 0.81% 1.04%
Earnings Yield		 0.00% 7.99% 6.62% 30.14% 0.00% 43.49% 1.74% 5.87% 6.34% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 0.55 4.28 3.24 2.24 2.53 1.39 1.24 0.65 2.54 4.79 4.58
Enterprise Value to Revenue (EV/Rev)		 0.05 0.19 0.31 0.35 0.48 0.38 0.44 0.24 0.92 1.82 1.51
Enterprise Value to EBITDA (EV/EBITDA)		 6.94 4.53 7.06 0.00 0.00 0.00 0.00 4.46 10.48 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 287.16 5.41 8.06 0.00 0.00 0.00 0.00 6.61 12.54 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 7.09 12.28 0.00 0.00 0.00 0.00 0.00 28.89 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 3.90 10.33 8.85 0.00 96.42 11.34 4.79 15.20 23.86 39.12
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 2.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 91.76 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.10 0.11 0.24 0.10 0.12 0.05 0.09 0.05
Long-Term Debt to Equity		 0.00 0.00 0.00 0.00 0.02 0.13 0.05 0.03 0.01 0.00 0.03
Financial Leverage		 -0.68 -0.65 -0.66 -0.64 -0.59 -0.47 -0.46 -0.49 -0.50 -0.53 -0.56
Leverage Ratio		 2.28 2.57 2.78 2.08 1.78 1.88 1.83 1.89 1.66 1.45 1.53
Compound Leverage Factor		 2.28 2.57 2.78 2.08 1.18 1.41 -0.71 1.89 1.66 0.27 0.81
Debt to Total Capital		 0.00% 0.00% 0.00% 8.76% 10.21% 19.30% 9.07% 10.61% 5.03% 8.31% 4.79%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 8.76% 8.19% 8.71% 4.54% 8.15% 4.04% 8.09% 1.93%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 2.02% 10.59% 4.53% 2.46% 0.99% 0.23% 2.86%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 100.00% 100.00% 100.00% 91.24% 89.79% 80.71% 90.93% 89.39% 94.97% 91.69% 95.21%
Debt to EBITDA		 0.00 0.00 0.00 -6.75 -13.84 -7.32 -4.80 1.61 0.43 -2.98 -0.77
Net Debt to EBITDA		 0.00 0.00 0.00 46.62 61.69 13.09 23.61 -6.74 -4.02 18.30 8.64
Long-Term Debt to EBITDA		 0.00 0.00 0.00 0.00 -2.74 -4.02 -2.40 0.37 0.09 -0.08 -0.46
Debt to NOPAT		 0.00 0.00 0.00 -2.90 -5.98 -7.08 -7.22 -118.63 1.19 -3.27 -1.03
Net Debt to NOPAT		 0.00 0.00 0.00 20.01 26.67 12.66 35.52 497.30 -11.08 20.07 11.57
Long-Term Debt to NOPAT		 0.00 0.00 0.00 0.00 -1.18 -3.89 -3.61 -27.51 0.23 -0.09 -0.61
Altman Z-Score		 3.29 4.08 3.20 4.10 3.58 3.24 2.64 2.31 5.01 5.35 4.30
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 2.31 2.40 1.93 3.44 2.32 3.20 2.75 1.97 3.22 2.94 2.36
Quick Ratio		 1.79 1.88 1.11 2.74 1.68 2.54 2.18 1.56 2.90 2.65 2.18
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -6.54 6.61 -1.69 -4.02 -4.21 -2.91 -0.91 -2.27 -1.74 1.10 -0.58
Operating Cash Flow to CapEx		 -323.20% 680.82% 1,284.54% 657.53% -400.12% 106.09% 1,982.29% 1,153.02% 1,728.76% 2,149.49% 651.72%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00 0.00 -42.48 -12.74 0.00 0.00 0.00 4.66 -1.62
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00 0.00 -33.63 1.07 0.00 0.00 0.00 17.93 6.35
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 -42.03 0.06 0.00 0.00 0.00 17.09 5.38
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 1.91 2.16 1.64 1.28 1.38 1.09 0.84 0.79 0.92 0.82 0.84
Accounts Receivable Turnover		 5.51 5.24 4.66 4.63 5.60 4.34 3.07 2.61 3.60 4.02 4.43
Inventory Turnover		 11.50 13.83 12.03 8.31 7.94 6.81 7.13 8.50 12.36 15.04 21.54
Fixed Asset Turnover		 58.83 63.73 68.10 82.58 74.59 53.27 54.34 77.05 110.32 115.76 121.34
Accounts Payable Turnover		 5.96 6.09 5.00 4.51 4.80 3.61 2.95 1.95 2.57 3.18 2.55
Days Sales Outstanding (DSO)		 66.25 69.65 78.24 78.90 65.23 84.10 118.90 139.96 101.48 90.72 82.33
Days Inventory Outstanding (DIO)		 31.74 26.40 30.33 43.94 45.98 53.59 51.20 42.94 29.53 24.27 16.95
Days Payable Outstanding (DPO)		 61.23 59.90 73.00 80.92 76.10 101.00 123.94 186.90 142.01 114.77 143.35
Cash Conversion Cycle (CCC)		 36.76 36.15 35.58 41.92 35.11 36.68 46.16 -4.00 -11.00 0.21 -44.08
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 8.41 4.55 8.47 11 15 17 17 20 23 21 19
Invested Capital Turnover		 13.48 15.95 13.59 7.35 5.99 3.87 2.87 2.94 3.01 2.49 2.91
Increase / (Decrease) in Invested Capital		 3.57 -3.86 3.92 2.90 3.63 1.91 0.44 2.23 3.79 -2.41 -1.60
Enterprise Value (EV)		 4.59 19 27 25 38 24 22 13 59 101 89
Market Capitalization		 16 33 38 48 53 36 38 32 82 127 114
Book Value per Share		 $5.33 $4.63 $5.35 $8.41 $7.33 $6.91 $7.78 $8.55 $9.76 $4.84 $4.52
Tangible Book Value per Share		 $5.22 $4.56 $5.31 $8.40 $7.32 $6.90 $7.77 $8.55 $9.75 $4.84 $4.51
Total Capital		 20 18 21 37 34 37 37 44 49 52 47
Total Debt		 0.00 0.00 0.00 3.25 3.46 7.06 3.40 4.62 2.45 4.29 2.24
Total Long-Term Debt		 0.00 0.00 0.00 0.00 0.68 3.88 1.70 1.07 0.48 0.12 1.34
Net Debt		 -11 -13 -10 -22 -15 -13 -17 -19 -23 -26 -25
Capital Expenditures (CapEx)		 0.72 0.74 0.21 0.44 0.83 0.23 0.10 0.23 0.23 0.20 0.35
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 12 11 14 12 11 12 13 8.83 11 9.75 3.62
Debt-free Net Working Capital (DFNWC)		 23 24 24 38 29 32 33 33 37 40 31
Net Working Capital (NWC)		 23 24 24 34 27 29 31 29 35 36 30
Net Nonoperating Expense (NNE)		 -2.76 0.15 -0.27 -16 -0.21 0.45 -1.17 -1.93 -3.15 -0.98 -2.09
Net Nonoperating Obligations (NNO)		 -11 -13 -13 -22 -15 -13 -17 -19 -23 -26 -25
Total Depreciation and Amortization (D&A)		 0.65 0.70 0.49 0.63 0.42 0.45 1.04 0.94 0.93 0.79 0.24
Debt-free, Cash-free Net Working Capital to Revenue		 12.90% 10.94% 15.69% 17.13% 13.68% 19.74% 26.07% 16.24% 17.71% 17.66% 6.17%
Debt-free Net Working Capital to Revenue		 25.42% 23.62% 27.46% 51.57% 37.04% 51.46% 66.87% 60.39% 56.72% 73.05% 52.85%
Net Working Capital to Revenue		 25.42% 23.62% 27.46% 47.11% 33.53% 46.30% 63.42% 53.85% 53.68% 65.50% 51.31%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($0.03) $0.35 $0.32 $1.81 ($0.05) ($0.18) $0.08 $0.21 $0.56 ($0.04) ($0.01)
Adjusted Weighted Average Basic Shares Outstanding		 7.10M 7.22M 7.45M 7.64M 7.85M 8.06M 8.30M 8.52M 8.76M 9.04M 9.30M
Adjusted Diluted Earnings per Share		 ($0.03) $0.34 $0.32 $1.78 ($0.05) ($0.18) $0.08 $0.21 $0.55 ($0.04) ($0.01)
Adjusted Weighted Average Diluted Shares Outstanding		 7.10M 7.47M 7.63M 7.80M 7.85M 8.06M 8.44M 8.56M 8.94M 9.04M 9.30M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 7.24M 7.64M 7.85M 8.04M 8.31M 8.55M 8.79M 8.56M 9.46M 9.88M 9.90M
Normalized Net Operating Profit after Tax (NOPAT)		 0.16 2.75 2.24 -1.12 -0.58 -1.00 -0.95 -0.04 1.31 -1.31 -2.18
Normalized NOPAT Margin		 0.18% 2.66% 2.53% -1.54% -0.73% -1.61% -1.94% -0.07% 2.02% -2.37% -3.71%
Pre Tax Income Margin		 0.02% 3.48% 3.85% -1.52% -0.56% -1.72% 1.38% 3.57% 7.32% -0.76% -2.83%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 0.00 0.00 0.00 0.00 -6.73 -6.21 0.00 0.00 0.00 -9.49 -8.85
NOPAT to Interest Expense		 0.00 0.00 0.00 0.00 -5.84 -4.37 0.00 0.00 0.00 -5.58 -6.10
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 -15.13 -7.22 0.00 0.00 0.00 -10.33 -9.82
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 -14.24 -5.38 0.00 0.00 0.00 -6.41 -7.07
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 -770.48% 64.13% 68.72% 13.30% -664.96% -87.28% 0.00% 7.25% 12.61% -312.27% -1,305.49%
Augmented Payout Ratio		 -770.48% 64.13% 68.72% 13.30% -664.96% -90.46% 0.00% 16.46% 12.72% -344.17% -2,260.44%

Quarterly Metrics And Ratios for CSP

This table displays calculated financial ratios and metrics derived from CSP's official financial filings.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
DEI Shares Outstanding		 4,727,573.00 4,856,950.00 9,753,900.00 - - 9,880,413.00 9,863,101.00 9,861,327.00 - 9,913,027.00 10,071,847.00
DEI Adjusted Shares Outstanding		 9,455,146.00 9,713,900.00 9,753,900.00 - - 9,880,413.00 9,863,101.00 9,861,327.00 - 9,913,027.00 10,071,847.00
DEI Earnings Per Adjusted Shares Outstanding		 -0.01 0.16 -0.02 - - -0.01 -0.03 -0.02 - 0.03 -0.08
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -16.19% 3.29% -25.99% -14.96% 1.92% -4.08% 17.88% 10.99% -23.19% 21.79% -6.80%
EBITDA Growth		 -131.10% 189.13% -220.21% -161.19% 146.25% -163.47% -71.83% 74.38% -55.63% 47.94% -21.42%
EBIT Growth		 -156.52% 900.78% -244.73% -171.34% 89.15% -187.37% -85.44% 72.67% -85.45% 41.13% -15.11%
NOPAT Growth		 -120.04% 486.02% -128.66% -705.59% -94.93% -161.18% -69.86% 73.67% 94.13% 14.39% -26.08%
Net Income Growth		 -107.60% 394.70% -107.36% -217.61% 746.58% -106.80% -42.70% 88.47% -80.72% 344.44% -220.45%
EPS Growth		 -107.60% 433.33% -107.69% -212.50% 600.00% -106.25% -50.00% 88.89% -80.00% 400.00% -200.00%
Operating Cash Flow Growth		 139.58% 654.03% 666.67% -117.03% 4.06% 15.81% -236.96% 225.86% -267.49% -125.78% 113.62%
Free Cash Flow Firm Growth		 148.55% 153.42% 186.40% 124.58% -37.90% -43.87% -132.16% 25.26% -254.30% -292.75% 42.44%
Invested Capital Growth		 -13.85% -16.37% -33.36% -10.29% -11.44% -16.94% 11.07% -7.62% 16.07% 28.91% 3.12%
Revenue Q/Q Growth		 0.32% -10.86% -4.38% -0.55% 20.23% -16.10% 17.50% -6.36% -16.79% 33.03% -10.08%
EBITDA Q/Q Growth		 -108.98% 585.02% -160.31% -296.02% 106.79% -765.49% -63.28% 63.19% 111.09% -880.95% -191.46%
EBIT Q/Q Growth		 -115.81% 354.64% -156.39% -214.15% 97.60% -1,950.91% -19.68% 53.70% 83.68% -550.98% -134.04%
NOPAT Q/Q Growth		 -35.25% 573.68% -144.31% -183.75% 67.27% -48.66% -23.04% 56.01% 92.71% -2,068.41% -81.20%
Net Income Q/Q Growth		 -105.18% 2,275.34% -111.65% -795.14% 128.50% -122.88% -144.44% 27.65% 147.64% 190.11% -420.45%
EPS Q/Q Growth		 -105.18% 1,700.00% -112.50% -800.00% 127.78% -120.00% -200.00% 33.33% 150.00% 200.00% -400.00%
Operating Cash Flow Q/Q Growth		 -81.11% -1.32% 45.18% -162.91% 215.45% 9.82% -271.71% 157.81% -253.64% 83.09% 190.67%
Free Cash Flow Firm Q/Q Growth		 182.93% 67.73% 74.26% -89.86% 109.55% 51.60% -199.84% 139.49% -358.14% -89.38% 70.19%
Invested Capital Q/Q Growth		 -5.99% 1.97% -9.72% 3.66% -7.19% -4.37% 20.73% -13.79% 16.62% 6.20% -3.42%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 26.63% 47.26% 34.96% 28.39% 29.13% 32.00% 28.83% 36.55% 39.34% 27.93% 30.09%
EBITDA Margin		 -2.00% 10.86% -6.85% -16.04% 0.91% -7.19% -9.99% -3.93% 0.52% -3.07% -9.96%
Operating Margin		 -2.23% 9.00% -5.49% -15.68% -2.26% -7.56% -7.92% -3.72% -0.93% -5.31% -10.71%
EBIT Margin		 -3.30% 9.42% -5.56% -17.55% -0.35% -8.58% -8.74% -4.32% -0.85% -4.15% -10.79%
Profit (Net Income) Margin		 -0.47% 11.59% -1.41% -12.71% 3.01% -0.82% -1.71% -1.32% 0.76% 1.65% -5.88%
Tax Burden Percent		 121.67% 92.16% 71.15% 90.89% 132.21% 13.65% 26.01% 90.09% 24.53% -86.84% 69.80%
Interest Burden Percent		 11.83% 133.46% 35.71% 79.67% -649.09% 70.12% 75.19% 33.92% -363.73% 45.78% 77.99%
Effective Tax Rate		 0.00% 7.84% 0.00% 0.00% -32.21% 0.00% 0.00% 0.00% 75.47% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -4.06% 20.95% -8.74% -27.33% -8.00% -14.18% -14.87% -7.58% -0.60% -10.12% -18.70%
ROIC Less NNEP Spread (ROIC-NNEP)		 -4.90% 18.73% -10.27% -26.40% -11.58% -16.33% -17.11% -8.30% -1.07% -13.57% -19.71%
Return on Net Nonoperating Assets (RNNOA)		 2.23% -8.45% 4.65% 13.87% 6.47% 9.33% 9.47% 4.65% 0.58% 7.32% 9.90%
Return on Equity (ROE)		 -1.83% 12.50% -4.10% -13.46% -1.53% -4.85% -5.40% -2.93% -0.02% -2.80% -8.79%
Cash Return on Invested Capital (CROIC)		 15.68% 23.05% 39.66% 4.94% 5.77% 4.48% -25.61% -2.86% -24.42% -34.21% -12.41%
Operating Return on Assets (OROA)		 -2.98% 8.99% -4.75% -14.32% -0.29% -7.18% -7.50% -3.61% -0.68% -3.50% -8.93%
Return on Assets (ROA)		 -0.43% 11.05% -1.21% -10.37% 2.48% -0.69% -1.47% -1.10% 0.61% 1.39% -4.86%
Return on Common Equity (ROCE)		 -1.83% 12.50% -4.10% -13.46% -1.53% -4.85% -5.40% -2.93% -0.02% -2.80% -8.79%
Return on Equity Simple (ROE_SIMPLE)		 8.97% 11.27% 0.00% 0.00% 0.46% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 -0.24 1.14 -0.50 -1.43 -0.47 -0.70 -0.86 -0.38 -0.03 -0.60 -1.08
NOPAT Margin		 -1.56% 8.30% -3.85% -10.97% -2.99% -5.29% -5.54% -2.60% -0.23% -3.72% -7.50%
Net Nonoperating Expense Percent (NNEP)		 0.84% 2.23% 1.53% -0.92% 3.58% 2.15% 2.24% 0.72% 0.47% 3.45% 1.01%
Return On Investment Capital (ROIC_SIMPLE)		 -0.50% 2.30% -1.03% -2.77% -0.93% -1.45% -1.76% -0.80% -0.06% -1.26% -2.26%
Cost of Revenue to Revenue		 73.37% 52.74% 65.04% 71.61% 70.87% 68.00% 71.17% 63.45% 60.66% 72.07% 69.91%
SG&A Expenses to Revenue		 24.31% 32.96% 34.83% 37.98% 26.37% 33.76% 31.62% 33.98% 33.14% 28.14% 35.03%
R&D to Revenue		 4.55% 5.30% 5.62% 6.08% 5.02% 5.80% 5.12% 6.29% 7.13% 5.11% 5.78%
Operating Expenses to Revenue		 28.87% 38.26% 40.46% 44.07% 31.38% 39.56% 36.74% 40.27% 40.27% 33.24% 40.80%
Earnings before Interest and Taxes (EBIT)		 -0.51 1.29 -0.73 -2.29 -0.06 -1.13 -1.35 -0.63 -0.10 -0.66 -1.55
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -0.31 1.49 -0.90 -2.09 0.14 -0.95 -1.54 -0.57 0.06 -0.49 -1.43
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 1.97 3.69 3.00 2.68 3.35 3.16 2.69 2.56 2.76 1.90 1.81
Price to Tangible Book Value (P/TBV)		 1.97 3.69 3.00 2.69 3.35 3.16 2.69 2.56 2.77 1.91 1.81
Price to Revenue (P/Rev)		 1.48 2.87 2.51 2.30 2.86 2.73 2.23 1.94 2.25 1.48 1.41
Price to Earnings (P/E)		 21.94 32.73 52.67 0.00 725.18 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.78% 0.00% 0.64% 0.81% 0.72% 0.79% 0.93% 1.04% 0.96% 1.39% 1.51%
Earnings Yield		 4.56% 3.06% 1.90% 0.00% 0.14% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 3.05 6.79 5.75 4.79 6.72 6.51 4.57 4.58 4.50 2.70 2.54
Enterprise Value to Revenue (EV/Rev)		 1.09 2.45 2.02 1.82 2.36 2.21 1.79 1.51 1.84 1.12 1.03
Enterprise Value to EBITDA (EV/EBITDA)		 15.33 28.46 31.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 20.11 33.86 35.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 352.99 118.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 6.83 12.94 7.98 23.86 30.56 26.68 0.00 39.12 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 18.00 26.83 11.59 91.76 109.48 131.98 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.02 0.03 0.02 0.09 0.06 0.01 0.03 0.05 0.06 0.05 0.08
Long-Term Debt to Equity		 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.03 0.03 0.03
Financial Leverage		 -0.46 -0.45 -0.45 -0.53 -0.56 -0.57 -0.55 -0.56 -0.54 -0.54 -0.50
Leverage Ratio		 1.56 1.45 1.46 1.45 1.44 1.37 1.40 1.53 1.48 1.49 1.50
Compound Leverage Factor		 0.19 1.94 0.52 1.15 -9.33 0.96 1.05 0.52 -5.39 0.68 1.17
Debt to Total Capital		 2.34% 2.58% 2.00% 8.31% 5.31% 1.36% 2.65% 4.79% 5.70% 4.40% 7.47%
Short-Term Debt to Total Capital		 1.60% 2.11% 1.69% 8.09% 5.15% 0.92% 2.34% 1.93% 3.02% 1.84% 5.06%
Long-Term Debt to Total Capital		 0.74% 0.47% 0.31% 0.23% 0.16% 0.44% 0.31% 2.86% 2.68% 2.56% 2.41%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 97.66% 97.42% 98.00% 91.69% 94.69% 98.64% 97.35% 95.21% 94.30% 95.60% 92.53%
Debt to EBITDA		 0.25 0.24 0.27 -2.98 -2.69 -0.17 -0.32 -0.77 -0.91 -0.82 -1.28
Net Debt to EBITDA		 -5.60 -4.83 -7.54 18.30 28.33 7.36 6.15 8.64 7.42 8.28 7.55
Long-Term Debt to EBITDA		 0.08 0.04 0.04 -0.08 -0.08 -0.05 -0.04 -0.46 -0.43 -0.48 -0.41
Debt to NOPAT		 5.86 1.00 -10.18 -3.27 -2.02 -0.23 -0.40 -1.03 -1.35 -1.09 -1.68
Net Debt to NOPAT		 -129.07 -20.12 289.19 20.07 21.24 10.02 7.74 11.57 11.07 11.03 9.90
Long-Term Debt to NOPAT		 1.86 0.18 -1.59 -0.09 -0.06 -0.07 -0.05 -0.61 -0.63 -0.63 -0.54
Altman Z-Score		 4.81 9.15 6.79 5.35 6.82 6.58 5.97 4.42 4.94 3.89 3.54
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 3.16 4.06 3.53 2.94 3.15 3.34 3.22 2.36 2.75 2.64 2.40
Quick Ratio		 2.64 3.79 3.22 2.65 2.90 3.05 2.84 2.18 2.49 2.39 2.17
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 3.29 5.52 9.63 0.98 2.04 3.10 -3.10 1.22 -3.16 -5.98 -1.78
Operating Cash Flow to CapEx		 1,394.17% 11,792.86% 5,326.67% -8,870.59% 3,704.26% 27,314.29% -4,974.24% 832.46% -2,777.14% -3,521.43% 0.00%
Free Cash Flow to Firm to Interest Expense		 67.20 120.07 175.00 11.48 26.56 40.26 -29.48 12.47 -24.65 -35.78 -9.79
Operating Cash Flow to Interest Expense		 34.14 35.89 43.58 -17.74 22.61 24.83 -31.27 19.37 -22.78 -2.95 2.46
Operating Cash Flow Less CapEx to Interest Expense		 31.69 35.59 42.76 -17.94 22.00 24.74 -31.90 17.04 -23.60 -3.04 2.46
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.90 0.95 0.86 0.82 0.82 0.84 0.86 0.84 0.81 0.84 0.83
Accounts Receivable Turnover		 3.63 3.56 3.49 4.02 4.17 4.16 5.01 4.43 4.13 4.26 4.59
Inventory Turnover		 7.49 10.34 11.17 15.04 8.12 21.13 13.44 21.54 16.85 21.35 14.20
Fixed Asset Turnover		 105.16 106.54 106.01 115.76 112.95 126.04 134.98 121.34 110.41 129.67 133.44
Accounts Payable Turnover		 2.84 3.43 2.89 3.18 2.94 3.49 3.31 2.55 2.88 2.80 2.72
Days Sales Outstanding (DSO)		 100.47 102.56 104.59 90.72 87.48 87.75 72.90 82.33 88.36 85.63 79.56
Days Inventory Outstanding (DIO)		 48.74 35.30 32.68 24.27 44.97 17.27 27.15 16.95 21.66 17.10 25.70
Days Payable Outstanding (DPO)		 128.70 106.51 126.29 114.77 124.00 104.66 110.14 143.35 126.53 130.48 134.00
Cash Conversion Cycle (CCC)		 20.51 31.35 10.98 0.21 8.45 0.36 -10.08 -44.08 -16.52 -27.75 -28.74
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 22 22 20 21 19 19 22 19 23 24 23
Invested Capital Turnover		 2.60 2.52 2.27 2.49 2.68 2.68 2.68 2.91 2.62 2.72 2.49
Increase / (Decrease) in Invested Capital		 -3.53 -4.39 -10 -2.41 -2.51 -3.80 2.24 -1.60 3.13 5.38 0.70
Enterprise Value (EV)		 67 152 116 101 131 121 103 89 102 65 59
Market Capitalization		 91 178 144 127 159 150 128 114 124 86 80
Book Value per Share		 $5.24 $9.93 $4.94 $4.84 $4.80 $4.80 $4.81 $4.52 $4.52 $4.54 $4.39
Tangible Book Value per Share		 $5.24 $9.92 $4.93 $4.84 $4.80 $4.80 $4.81 $4.51 $4.52 $4.53 $4.39
Total Capital		 48 50 49 52 50 48 49 47 48 47 48
Total Debt		 1.11 1.28 0.98 4.29 2.66 0.65 1.29 2.24 2.71 2.07 3.58
Total Long-Term Debt		 0.35 0.24 0.15 0.12 0.08 0.21 0.15 1.34 1.27 1.21 1.15
Net Debt		 -24 -26 -28 -26 -28 -29 -25 -25 -22 -21 -21
Capital Expenditures (CapEx)		 0.12 0.01 0.05 0.02 0.05 0.01 0.07 0.23 0.11 0.01 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 12 12 8.94 9.75 7.56 6.23 8.97 3.62 7.81 8.25 6.52
Debt-free Net Working Capital (DFNWC)		 37 39 38 40 38 36 35 31 33 31 31
Net Working Capital (NWC)		 37 38 37 36 36 35 34 30 31 30 29
Net Nonoperating Expense (NNE)		 -0.17 -0.45 -0.32 0.23 -0.94 -0.59 -0.59 -0.19 -0.12 -0.86 -0.23
Net Nonoperating Obligations (NNO)		 -24 -26 -28 -26 -28 -29 -25 -25 -22 -21 -21
Total Depreciation and Amortization (D&A)		 0.20 0.20 -0.17 0.20 0.20 0.18 -0.19 0.06 0.17 0.17 0.12
Debt-free, Cash-free Net Working Capital to Revenue		 19.11% 19.73% 15.55% 17.66% 13.62% 11.34% 15.66% 6.17% 14.17% 14.23% 11.46%
Debt-free Net Working Capital to Revenue		 60.63% 63.39% 65.78% 73.05% 68.83% 65.01% 61.57% 52.85% 59.42% 54.09% 54.80%
Net Working Capital to Revenue		 59.40% 61.70% 64.34% 65.50% 64.19% 64.21% 59.58% 51.31% 56.81% 52.59% 50.54%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($0.01) $0.16 ($0.02) ($0.18) $0.05 ($0.01) ($0.03) ($0.02) $0.01 $0.03 ($0.09)
Adjusted Weighted Average Basic Shares Outstanding		 8.86M 9.07M 9.11M 9.04M 9.12M 9.34M 9.36M 9.30M 9.44M 9.55M 9.56M
Adjusted Diluted Earnings per Share		 ($0.01) $0.16 ($0.02) ($0.18) $0.05 ($0.01) ($0.03) ($0.02) $0.01 $0.03 ($0.09)
Adjusted Weighted Average Diluted Shares Outstanding		 8.86M 9.46M 9.11M 9.04M 9.62M 9.34M 9.36M 9.30M 9.68M 9.71M 9.56M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 ($0.18) $0.00 $0.00 $0.00 ($0.02) $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.71M 9.75M 9.76M 9.88M 9.88M 9.86M 9.86M 9.90M 9.91M 10.07M 10.08M
Normalized Net Operating Profit after Tax (NOPAT)		 -0.24 1.14 -0.50 -1.43 -0.25 -0.70 -0.86 -0.38 -0.08 -0.60 -1.08
Normalized NOPAT Margin		 -1.56% 8.30% -3.85% -10.97% -1.58% -5.29% -5.54% -2.60% -0.65% -3.72% -7.50%
Pre Tax Income Margin		 -0.39% 12.57% -1.98% -13.98% 2.28% -6.02% -6.57% -1.47% 3.08% -1.90% -8.42%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 -10.35 28.07 -13.24 -26.91 -0.71 -14.65 -12.86 -6.38 -0.80 -3.98 -8.54
NOPAT to Interest Expense		 -4.90 24.72 -9.16 -16.82 -6.08 -9.04 -8.15 -3.84 -0.21 -3.57 -5.93
EBIT Less CapEx to Interest Expense		 -12.80 27.76 -14.05 -27.11 -1.32 -14.74 -13.49 -8.70 -1.62 -4.06 -8.54
NOPAT Less CapEx to Interest Expense		 -7.35 24.42 -9.98 -17.02 -6.69 -9.13 -8.78 -6.17 -1.03 -3.65 -5.93
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 0.00% 14.92% 33.38% -312.27% 0.00% -79.76% -76.09% -1,305.49% 0.00% -1,194.00% -175.81%
Augmented Payout Ratio		 0.00% 14.92% 35.94% -344.17% 0.00% -112.80% -119.09% -2,260.44% 0.00% -1,818.00% -247.80%

Financials Breakdown Chart

Key Financial Trends

CSP Inc. (NASDAQ: CSPI) shows a mixed picture in the latest quarter, with stronger revenue growth but weak operating cash flow and a notable step-down in profitability versus prior periods. Over the last four years, the company has remained profitable in some quarters, but earnings have been volatile and highly dependent on one-time or non-operating items. The balance sheet still appears solid overall, supported by a sizable cash position and net equity, though liquidity has tightened from earlier periods.

What stands out most: revenue accelerated in Q2 2026, but operating margins turned negative and cash from operations was also negative. That combination suggests the business is still struggling to convert sales into durable earnings and cash flow.

  • Revenue improved sharply in Q2 2026. Operating revenue rose to $16.0 million from $12.0 million in Q1 2026 and $13.7 million in Q2 2025, showing a meaningful rebound in top-line momentum.
  • Gross profit dollar growth was solid in Q2 2026. Gross profit increased to $4.47 million, up from $4.21 million in Q2 2025 and $4.74 million in Q1 2026.
  • The company still has a strong asset base relative to liabilities. As of Q2 2026, total assets were $70.3 million versus total liabilities of $25.3 million, leaving equity at $45.0 million.
  • Cash and receivables remain meaningful balance-sheet supports. CSP held $23.1 million in cash and equivalents, plus $21.9 million in current and noncurrent note/lease receivables combined.
  • Interest and investment income helped offset core weakness. In Q2 2026, interest and investment income of $527,000 and other income of $187,000 partially cushioned the operating loss.
  • Debt appears manageable in absolute terms. Total debt-related items remain modest compared with the company’s equity base, with $867,000 of short-term debt and $1.2 million of capital lease obligations in Q2 2026.
  • Profitability remains inconsistent quarter to quarter. CSP posted net income of $264,000 in Q2 2026, but that followed a loss of $191,000 in Q4 2025 and a net loss of $264,000 in Q3 2025.
  • Balance-sheet composition is unusual. A large portion of assets is tied up in note and lease receivables rather than cash or fixed assets, which may make reported liquidity look stronger than it is operationally.
  • Share count has generally drifted higher over time. Basic shares outstanding were 9.55 million in Q2 2026 versus 9.12 million in Q1 2025, suggesting some dilution over the period.
  • Operating income was negative in Q2 2026. The company reported an operating loss of $851,000, compared with an operating loss of $112,000 in Q1 2026 and operating losses in several recent quarters.
  • Operating cash flow turned negative in Q2 2026. Net cash from operations was -$493,000, a sharp deterioration from positive operating cash flow in Q1 2026 and Q2 2025.
  • Working capital pressure increased in the latest quarter. Changes in operating assets and liabilities reduced cash by $1.36 million in Q2 2026, weighing on overall cash generation.
  • Cash declined during the quarter. Cash and equivalents fell to $23.1 million from $24.9 million in Q1 2026, and the company also reported a net cash outflow of $1.83 million.
  • Margins compressed versus the prior year. In Q2 2026, gross margin was roughly 27.9% versus about 30.0% in Q2 2025, while operating expenses remained high relative to revenue.
  • Earlier periods showed much stronger cash generation than the current quarter. For example, Q4 2023 and Q2 2024 both produced substantial operating cash flow, highlighting how volatile current cash performance has become.

Longer-term trend: CSP’s results over the last four years show a company that can generate strong quarters, but not consistently. Revenue has generally ranged in the low-to-mid teens millions per quarter, while profitability has swung from solid gains to modest losses. The most recent year suggests some top-line improvement, but not yet enough to produce stable operating leverage.

Bottom line: CSP’s latest quarter was better on revenue, but weaker where it matters most for valuation and investor confidence: operating earnings and cash flow. The balance sheet still provides a cushion, but investors may want to see sustained margin improvement and positive operating cash generation before treating the recent revenue rebound as durable.

08/26/26 04:17 PM ETAI Generated. May Contain Errors.

CSP Financials - Frequently Asked Questions

According to the most recent income statement we have on file, CSP's financial year ends in September. Their financial year 2025 ended on September 30, 2025.

CSP's net income appears to be on a downward trend, with a most recent value of -$91 thousand in 2025, falling from -$210 thousand in 2015. The previous period was -$326 thousand in 2024. See CSP's forecast for analyst expectations on what's next for the company.

CSP's total operating income in 2025 was -$3.11 million, based on the following breakdown:
  • Total Gross Profit: $18.51 million
  • Total Operating Expenses: $21.62 million

Over the last 10 years, CSP's total revenue changed from $89.31 million in 2015 to $58.73 million in 2025, a change of -34.2%.

CSP's total liabilities were at $26.61 million at the end of 2025, a 20.1% increase from 2024, and a 2.9% decrease since 2015.

In the past 10 years, CSP's cash and equivalents has ranged from $10.42 million in 2017 to $30.59 million in 2024, and is currently $27.42 million as of their latest financial filing in 2025.

Over the last 10 years, CSP's book value per share changed from 5.33 in 2015 to 4.52 in 2025, a change of -15.3%.


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Financial statements for NASDAQ:CSPI last updated on 8/14/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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