2013 Q3 Form 10-Q Financial Statement

#000035603713000065 Filed on August 09, 2013

View on sec.gov

Income Statement

Concept 2013 Q3 2013 Q2 2012 Q2
Revenue $21.89M $19.03M $22.35M
YoY Change -1.97% -14.86% 18.97%
Cost Of Revenue $17.09M $15.20M $17.13M
YoY Change 2.46% -11.25% 12.89%
Gross Profit $4.800M $3.835M $5.229M
YoY Change -15.04% -26.66% 44.45%
Gross Profit Margin 21.93% 20.15% 23.39%
Selling, General & Admin $4.240M $4.065M $3.580M
YoY Change 46.21% 13.55% 3.77%
% of Gross Profit 88.33% 106.0% 68.46%
Research & Development $600.0K $437.0K $444.0K
YoY Change 42.86% -1.58% 0.91%
% of Gross Profit 12.5% 11.4% 8.49%
Depreciation & Amortization $140.0K $130.0K $120.0K
YoY Change 16.67% 8.33% -7.69%
% of Gross Profit 2.92% 3.39% 2.29%
Operating Expenses $4.830M $4.502M $4.024M
YoY Change 45.48% 11.88% 3.44%
Operating Profit -$30.00K -$667.0K $1.205M
YoY Change -101.29% -155.35% -546.3%
Interest Expense -$50.00K $10.00K -$20.00K
YoY Change 66.67% -150.0% 0.0%
% of Operating Profit -1.66%
Other Income/Expense, Net $0.00 $2.000K -$32.00K
YoY Change -100.0% -106.25% 60.0%
Pretax Income -$80.00K -$665.0K $1.173M
YoY Change -103.43% -156.69% -491.0%
Income Tax -$70.00K -$187.0K $399.0K
% Of Pretax Income 34.02%
Net Earnings -$10.00K -$478.0K $774.0K
YoY Change -100.2% -161.76% -468.57%
Net Earnings / Revenue -0.05% -2.51% 3.46%
Basic Earnings Per Share -$0.14 $0.23
Diluted Earnings Per Share -$2.924K -$0.14 $0.22
COMMON SHARES
Basic Shares Outstanding 3.495M shares 3.396M shares 3.366M shares
Diluted Shares Outstanding 3.396M shares 3.418M shares

Balance Sheet

Concept 2013 Q3 2013 Q2 2012 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $18.62M $20.25M $18.04M
YoY Change -9.13% 12.25% 3.2%
Cash & Equivalents $18.62M $20.25M $17.72M
Short-Term Investments
Other Short-Term Assets $2.042M $2.737M $3.240M
YoY Change -7.81% -15.52% 48.62%
Inventory $4.791M $5.192M $6.380M
Prepaid Expenses
Receivables $13.53M $12.49M $14.15M
Other Receivables $620.0K $280.0K $180.0K
Total Short-Term Assets $40.92M $42.22M $41.99M
YoY Change -8.47% 0.56% 16.96%
LONG-TERM ASSETS
Property, Plant & Equipment $1.420M $1.344M $910.0K
YoY Change 43.29% 47.69% 4.6%
Goodwill
YoY Change
Intangibles $410.0K $431.0K
YoY Change -16.67%
Long-Term Investments
YoY Change
Other Assets $225.0K $165.0K $3.960M
YoY Change -30.34% -95.83% -2.46%
Total Long-Term Assets $4.887M $5.702M $5.376M
YoY Change -8.98% 6.06% -2.78%
TOTAL ASSETS
Total Short-Term Assets $40.92M $42.22M $41.99M
Total Long-Term Assets $4.887M $5.702M $5.376M
Total Assets $47.23M $49.27M $47.37M
YoY Change -7.52% 4.02% 14.33%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $6.940M $11.67M $14.48M
YoY Change -26.62% -19.41% 61.25%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $15.13M $16.43M $19.10M
YoY Change -16.75% -13.97% 43.93%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change -100.0%
Other Long-Term Liabilities $9.070M $10.23M $9.250M
YoY Change -8.01% 10.59% -0.32%
Total Long-Term Liabilities $9.070M $10.23M $9.250M
YoY Change -8.01% 10.59% -0.64%
TOTAL LIABILITIES
Total Short-Term Liabilities $15.13M $16.43M $19.10M
Total Long-Term Liabilities $9.070M $10.23M $9.250M
Total Liabilities $24.19M $26.66M $28.35M
YoY Change -13.68% -5.96% 25.55%
SHAREHOLDERS EQUITY
Retained Earnings $17.73M $18.09M
YoY Change -5.42%
Common Stock $11.17M $11.14M
YoY Change 2.41%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $23.04M $22.61M $19.02M
YoY Change
Total Liabilities & Shareholders Equity $47.23M $49.27M $47.37M
YoY Change -7.52% 4.01% 14.34%

Cashflow Statement

Concept 2013 Q3 2013 Q2 2012 Q2
OPERATING ACTIVITIES
Net Income -$10.00K -$478.0K $774.0K
YoY Change -100.2% -161.76% -468.57%
Depreciation, Depletion And Amortization $140.0K $130.0K $120.0K
YoY Change 16.67% 8.33% -7.69%
Cash From Operating Activities -$1.380M $5.390M $3.610M
YoY Change -147.92% 49.31% 19.93%
INVESTING ACTIVITIES
Capital Expenditures -$180.0K -$200.0K -$70.00K
YoY Change 0.0% 185.71% 75.0%
Acquisitions
YoY Change
Other Investing Activities $0.00 $0.00 $0.00
YoY Change
Cash From Investing Activities -$180.0K -$200.0K -$80.00K
YoY Change 0.0% 150.0% 100.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -350.0K -230.0K -20.00K
YoY Change -14.63% 1050.0% -60.0%
NET CHANGE
Cash From Operating Activities -1.380M 5.390M 3.610M
Cash From Investing Activities -180.0K -200.0K -80.00K
Cash From Financing Activities -350.0K -230.0K -20.00K
Net Change In Cash -1.910M 4.960M 3.510M
YoY Change -183.41% 41.31% 20.21%
FREE CASH FLOW
Cash From Operating Activities -$1.380M $5.390M $3.610M
Capital Expenditures -$180.0K -$200.0K -$70.00K
Free Cash Flow -$1.200M $5.590M $3.680M
YoY Change -139.22% 51.9% 20.66%

Facts In Submission

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us-gaap Basis Of Accounting
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<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"></font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Basis of Presentation</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying consolidated financial statements have been prepared by the Company, without audit, and reflect all adjustments which, in the opinion of management, are necessary for a fair statement of the results of the interim periods presented. All adjustments were of a normal recurring nature. Certain information and footnote disclosures normally included in the annual financial statements, which are prepared in accordance with accounting principles generally accepted in the United States, have been condensed or omitted. Accordingly, the Company believes that although the disclosures are adequate to make the information presented not misleading, the unaudited financial statements should be read in conjunction with the footnotes contained in the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended September&#160;30, 2012.</font></div></div>
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431000 USD
us-gaap Interest Paid
InterestPaid
85000 USD
CY2012Q3 us-gaap Inventory Finished Goods
InventoryFinishedGoods
3928000 USD
CY2013Q2 us-gaap Inventory Finished Goods
InventoryFinishedGoods
3306000 USD
CY2012Q3 us-gaap Inventory Net
InventoryNet
6276000 USD
CY2013Q2 us-gaap Inventory Net
InventoryNet
5192000 USD
CY2013Q2 us-gaap Inventory Raw Materials
InventoryRawMaterials
1217000 USD
CY2012Q3 us-gaap Inventory Raw Materials
InventoryRawMaterials
941000 USD
CY2013Q2 us-gaap Inventory Valuation Reserves
InventoryValuationReserves
4500000 USD
CY2012Q3 us-gaap Inventory Valuation Reserves
InventoryValuationReserves
4400000 USD
CY2013Q2 us-gaap Inventory Work In Process
InventoryWorkInProcess
669000 USD
CY2012Q3 us-gaap Inventory Work In Process
InventoryWorkInProcess
1407000 USD
CY2013Q2 us-gaap Liabilities
Liabilities
26661000 USD
CY2012Q3 us-gaap Liabilities
Liabilities
28025000 USD
CY2012Q3 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
51066000 USD
CY2013Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
49270000 USD
CY2013Q2 us-gaap Liabilities Current
LiabilitiesCurrent
16432000 USD
CY2012Q3 us-gaap Liabilities Current
LiabilitiesCurrent
18168000 USD
CY2013Q2 us-gaap Liability For Uncertain Tax Positions Noncurrent
LiabilityForUncertainTaxPositionsNoncurrent
1101000 USD
CY2012Q3 us-gaap Liability For Uncertain Tax Positions Noncurrent
LiabilityForUncertainTaxPositionsNoncurrent
426000 USD
us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
69000 USD
us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
73000 USD
CY2013Q2 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
3502000 USD
CY2012Q3 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
3498000 USD
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-438000 USD
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-920000 USD
us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-856000 USD
us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-513000 USD
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
1605000 USD
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
3431000 USD
CY2013Q2 us-gaap Net Income Loss
NetIncomeLoss
-478000 USD
us-gaap Net Income Loss
NetIncomeLoss
1677000 USD
CY2012Q2 us-gaap Net Income Loss
NetIncomeLoss
774000 USD
us-gaap Net Income Loss
NetIncomeLoss
377000 USD
us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
-102000 USD
CY2013Q2 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
2000 USD
us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
36000 USD
CY2012Q2 us-gaap Operating Expenses
OperatingExpenses
4024000 USD
us-gaap Operating Expenses
OperatingExpenses
12129000 USD
CY2013Q2 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
15000 USD
CY2012Q3 us-gaap Other Inventory Capitalized Costs
OtherInventoryCapitalizedCosts
1400000 USD
CY2012Q2 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
-32000 USD
us-gaap Operating Expenses
OperatingExpenses
13051000 USD
CY2013Q2 us-gaap Operating Expenses
OperatingExpenses
4502000 USD
CY2012Q2 us-gaap Operating Income Loss
OperatingIncomeLoss
1205000 USD
us-gaap Operating Income Loss
OperatingIncomeLoss
2638000 USD
us-gaap Operating Income Loss
OperatingIncomeLoss
728000 USD
CY2013Q2 us-gaap Operating Income Loss
OperatingIncomeLoss
-667000 USD
CY2013Q2 us-gaap Other Assets Current
OtherAssetsCurrent
2737000 USD
CY2012Q3 us-gaap Other Assets Current
OtherAssetsCurrent
2215000 USD
CY2013Q2 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
165000 USD
CY2012Q3 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
323000 USD
CY2013Q2 us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
15000 USD
us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
-1000 USD
us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
-216000 USD
CY2012Q2 us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
-147000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-216000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-1000 USD
CY2012Q2 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-147000 USD
CY2013Q2 us-gaap Other Inventory Capitalized Costs
OtherInventoryCapitalizedCosts
1100000 USD
CY2013Q2 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-11000 USD
us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-71000 USD
CY2012Q2 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-27000 USD
us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
18000 USD
us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
96000 USD
us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
0 USD
us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
342000 USD
us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
1034000 USD
us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
198000 USD
us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
140000 USD
us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
675000 USD
us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
373000 USD
CY2013Q2 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
699000 USD
CY2012Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
717000 USD
CY2012Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
9431000 USD
CY2013Q2 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
9128000 USD
us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
17000 USD
us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
0 USD
us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
0 USD
us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
114000 USD
us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
1261000 USD
CY2013Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1344000 USD
CY2012Q3 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
991000 USD
CY2013Q2 us-gaap Receivables Net Current
ReceivablesNetCurrent
12491000 USD
CY2012Q3 us-gaap Receivables Net Current
ReceivablesNetCurrent
12145000 USD
CY2013Q2 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
437000 USD
CY2012Q2 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
444000 USD
us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
1301000 USD
CY2012Q3 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
18744000 USD
CY2013Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
18087000 USD
CY2012Q2 us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
16328000 USD
us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
49625000 USD
CY2013Q2 us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
14783000 USD
us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
43607000 USD
us-gaap Sales Revenue Net
SalesRevenueNet
65726000 USD
CY2012Q2 us-gaap Sales Revenue Net
SalesRevenueNet
22354000 USD
CY2013Q2 us-gaap Sales Revenue Net
SalesRevenueNet
19033000 USD
us-gaap Sales Revenue Net
SalesRevenueNet
62476000 USD
CY2012Q2 us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
6026000 USD
us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
18869000 USD
us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
16101000 USD
CY2013Q2 us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
4250000 USD
CY2013Q2 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
4065000 USD
us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
11790000 USD
CY2012Q2 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
3580000 USD
us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
10828000 USD
us-gaap Share Based Compensation
ShareBasedCompensation
99000 USD
us-gaap Share Based Compensation
ShareBasedCompensation
112000 USD
dei Entity Central Index Key
EntityCentralIndexKey
0000356037
us-gaap Stock Issued During Period Value Stock Options Exercised
StockIssuedDuringPeriodValueStockOptionsExercised
114000 USD
cspi Change In Liability For Uncertain Tax Positions
ChangeInLiabilityForUncertainTaxPositions
132000 USD
us-gaap Stock Issued During Period Value Restricted Stock Award Gross
StockIssuedDuringPeriodValueRestrictedStockAwardGross
109000 USD
CY2013Q2 us-gaap Stockholders Equity
StockholdersEquity
22609000 USD
CY2012Q3 us-gaap Stockholders Equity
StockholdersEquity
23041000 USD
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3405000 shares
CY2013Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3396000 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3432000 shares
CY2012Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3418000 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3362000 shares
CY2013Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3396000 shares
CY2012Q2 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3366000 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3378000 shares
cspi Change In Liability For Uncertain Tax Positions
ChangeInLiabilityForUncertainTaxPositions
73000 USD
CY2013Q2 cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
-468000 USD
cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
369000 USD
CY2012Q2 cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
759000 USD
cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
1647000 USD
cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
30000 USD
CY2012Q2 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
15000 USD
CY2013Q2 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
-10000 USD
cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
8000 USD
cspi Number Of Years Defined Benefit Plans Are Closed To Newly Hired Employees
NumberOfYearsDefinedBenefitPlansAreClosedToNewlyHiredEmployees
P2Y
cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3447000 shares
CY2013Q2 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3468000 shares
CY2012Q2 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3433000 shares
cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3422000 shares
dei Amendment Flag
AmendmentFlag
false
dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--09-30
dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q3
dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2013
dei Document Period End Date
DocumentPeriodEndDate
2013-06-30
dei Document Type
DocumentType
10-Q
dei Entity Voluntary Filers
EntityVoluntaryFilers
No
dei Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
No
CY2013Q3 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
3494691 shares
dei Entity Current Reporting Status
EntityCurrentReportingStatus
Yes
dei Entity Filer Category
EntityFilerCategory
Smaller Reporting Company
dei Entity Registrant Name
EntityRegistrantName
CSP INC /MA/

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0000356037-13-000065-index-headers.html Edgar Link pending
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0000356037-13-000065.txt Edgar Link pending
0000356037-13-000065-xbrl.zip Edgar Link pending
cspi-10q2013630.htm Edgar Link pending
cspi-20130630.xml Edgar Link completed
cspi-20130630.xsd Edgar Link pending
cspi-20130630_cal.xml Edgar Link unprocessable
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cspi-20130630_lab.xml Edgar Link unprocessable
cspi-20130630_pre.xml Edgar Link unprocessable
cspi-2013630xex311.htm Edgar Link pending
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