$CSPI
CSP INC /MA/

2013 Q4 Form 10-Q Financial Statement

#000035603714000007 Filed on February 14, 2014

View on sec.gov

Income Statement

Concept 2013 Q4 2012 Q4 2012 Q2
Revenue $21.33M $20.87M $22.35M
YoY Change 2.21% -1.04% 18.97%
Cost Of Revenue $16.80M $16.69M $17.13M
YoY Change 0.63% 2.6% 12.89%
Gross Profit $4.533M $4.177M $5.229M
YoY Change 8.52% -13.34% 44.45%
Gross Profit Margin 21.25% 20.01% 23.39%
Selling, General & Admin $4.020M $3.560M $3.580M
YoY Change 12.92% -3.26% 3.77%
% of Gross Profit 88.68% 85.23% 68.46%
Research & Development $635.0K $444.0K $444.0K
YoY Change 43.02% 16.84% 0.91%
% of Gross Profit 14.01% 10.63% 8.49%
Depreciation & Amortization $210.0K $102.0K $120.0K
YoY Change 105.88% -7.27% -7.69%
% of Gross Profit 4.63% 2.44% 2.29%
Operating Expenses $4.655M $4.004M $4.024M
YoY Change 16.26% -1.38% 3.44%
Operating Profit $340.0K $173.0K $1.205M
YoY Change 96.53% -77.24% -546.3%
Interest Expense -$50.00K $10.00K -$20.00K
YoY Change -600.0% -133.33% 0.0%
% of Operating Profit -14.71% 5.78% -1.66%
Other Income/Expense, Net -$26.00K $59.00K -$32.00K
YoY Change -144.07% 60.0%
Pretax Income $314.0K $232.0K $1.173M
YoY Change 35.34% -68.22% -491.0%
Income Tax -$32.00K $117.0K $399.0K
% Of Pretax Income -10.19% 50.43% 34.02%
Net Earnings $346.0K $115.0K $774.0K
YoY Change 200.87% -75.0% -468.57%
Net Earnings / Revenue 1.62% 0.55% 3.46%
Basic Earnings Per Share $0.10 $0.03 $0.23
Diluted Earnings Per Share $0.10 $0.03 $0.22
COMMON SHARES
Basic Shares Outstanding 3.431M shares 3.363M shares 3.366M shares
Diluted Shares Outstanding 3.474M shares 3.407M shares 3.418M shares

Balance Sheet

Concept 2013 Q4 2012 Q4 2012 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $13.94M $17.72M $18.04M
YoY Change -21.33% 21.04% 3.2%
Cash & Equivalents $13.94M $17.72M $17.72M
Short-Term Investments
Other Short-Term Assets $2.852M $4.530M $3.240M
YoY Change -37.04% 78.35% 48.62%
Inventory $6.599M $5.710M $6.380M
Prepaid Expenses
Receivables $16.96M $16.44M $14.15M
Other Receivables $570.0K $110.0K $180.0K
Total Short-Term Assets $42.27M $44.50M $41.99M
YoY Change -5.01% 12.52% 16.96%
LONG-TERM ASSETS
Property, Plant & Equipment $1.510M $1.040M $910.0K
YoY Change 45.19% 26.83% 4.6%
Goodwill
YoY Change
Intangibles $642.0K
YoY Change
Long-Term Investments
YoY Change
Other Assets $156.0K $4.810M $3.960M
YoY Change -96.76% 23.65% -2.46%
Total Long-Term Assets $5.097M $6.314M $5.376M
YoY Change -19.27% 20.04% -2.78%
TOTAL ASSETS
Total Short-Term Assets $42.27M $44.50M $41.99M
Total Long-Term Assets $5.097M $6.314M $5.376M
Total Assets $48.88M $50.81M $47.37M
YoY Change -3.81% 13.4% 14.33%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $11.94M $13.83M $14.48M
YoY Change -13.67% 9.94% 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 $16.40M $18.34M $19.10M
YoY Change -10.6% 5.52% 43.93%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change -100.0%
Other Long-Term Liabilities $9.130M $9.930M $9.250M
YoY Change -8.06% 7.82% -0.32%
Total Long-Term Liabilities $9.130M $9.930M $9.250M
YoY Change -8.06% 7.82% -0.64%
TOTAL LIABILITIES
Total Short-Term Liabilities $16.40M $18.34M $19.10M
Total Long-Term Liabilities $9.130M $9.930M $9.250M
Total Liabilities $25.63M $28.26M $28.35M
YoY Change -9.31% 6.28% 25.55%
SHAREHOLDERS EQUITY
Retained Earnings $17.72M
YoY Change
Common Stock $11.25M
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $23.25M $22.55M $19.02M
YoY Change
Total Liabilities & Shareholders Equity $48.88M $50.81M $47.37M
YoY Change -3.8% 13.39% 14.34%

Cashflow Statement

Concept 2013 Q4 2012 Q4 2012 Q2
OPERATING ACTIVITIES
Net Income $346.0K $115.0K $774.0K
YoY Change 200.87% -75.0% -468.57%
Depreciation, Depletion And Amortization $210.0K $102.0K $120.0K
YoY Change 105.88% -7.27% -7.69%
Cash From Operating Activities -$4.077M -$2.113M $3.610M
YoY Change 92.95% 124.79% 19.93%
INVESTING ACTIVITIES
Capital Expenditures $273.0K $135.0K -$70.00K
YoY Change 102.22% -250.0% 75.0%
Acquisitions $500.0K $0.00
YoY Change
Other Investing Activities -$500.0K $20.00K $0.00
YoY Change -2600.0% -125.0%
Cash From Investing Activities -$775.0K -$120.0K -$80.00K
YoY Change 545.83% -29.41% 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 $6.000K -$689.0K -20.00K
YoY Change -100.87% 1048.33% -60.0%
NET CHANGE
Cash From Operating Activities -$4.077M -$2.113M 3.610M
Cash From Investing Activities -$775.0K -$120.0K -80.00K
Cash From Financing Activities $6.000K -$689.0K -20.00K
Net Change In Cash -$4.846M -$2.922M 3.510M
YoY Change 65.85% 149.74% 20.21%
FREE CASH FLOW
Cash From Operating Activities -$4.077M -$2.113M $3.610M
Capital Expenditures $273.0K $135.0K -$70.00K
Free Cash Flow -$4.350M -$2.248M $3.680M
YoY Change 93.51% 164.47% 20.66%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
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CY2013Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2013Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2013Q3 us-gaap Allowance For Doubtful Accounts Receivable Current
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CY2013Q4 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
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CY2013Q4 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 </font><font style="font-family:inherit;font-size:10pt;">September&#160;30, 2013</font><font style="font-family:inherit;font-size:10pt;">.</font></div></div>
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CY2012Q4 us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
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CY2013Q4 us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
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CY2013Q4 us-gaap Intangible Assets Net Excluding Goodwill
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CY2012Q4 us-gaap Interest Paid
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CY2013Q4 us-gaap Interest Paid
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InventoryFinishedGoods
2800000 USD
CY2013Q4 us-gaap Inventory Finished Goods
InventoryFinishedGoods
3016000 USD
CY2013Q3 us-gaap Inventory Net
InventoryNet
4791000 USD
CY2013Q4 us-gaap Inventory Net
InventoryNet
6599000 USD
CY2013Q4 us-gaap Inventory Raw Materials
InventoryRawMaterials
2379000 USD
CY2013Q3 us-gaap Inventory Raw Materials
InventoryRawMaterials
1587000 USD
CY2013Q4 us-gaap Inventory Valuation Reserves
InventoryValuationReserves
4500000 USD
CY2013Q3 us-gaap Inventory Valuation Reserves
InventoryValuationReserves
4600000 USD
CY2013Q4 us-gaap Inventory Work In Process
InventoryWorkInProcess
1204000 USD
CY2013Q3 us-gaap Inventory Work In Process
InventoryWorkInProcess
404000 USD
CY2013Q4 us-gaap Inventory Write Down
InventoryWriteDown
75000 USD
CY2012Q4 us-gaap Inventory Write Down
InventoryWriteDown
12000 USD
CY2013Q4 us-gaap Liabilities
Liabilities
25628000 USD
CY2013Q3 us-gaap Liabilities
Liabilities
24190000 USD
CY2013Q3 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
47225000 USD
CY2013Q4 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
48878000 USD
CY2013Q3 us-gaap Liabilities Current
LiabilitiesCurrent
15125000 USD
CY2013Q4 us-gaap Liabilities Current
LiabilitiesCurrent
16396000 USD
CY2013Q4 us-gaap Liability For Uncertain Tax Positions Noncurrent
LiabilityForUncertainTaxPositionsNoncurrent
415000 USD
CY2013Q3 us-gaap Liability For Uncertain Tax Positions Noncurrent
LiabilityForUncertainTaxPositionsNoncurrent
405000 USD
CY2012Q4 us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
26000 USD
CY2013Q4 us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
37000 USD
CY2013Q4 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
1255000 USD
CY2013Q3 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
3503000 USD
CY2012Q4 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-689000 USD
CY2013Q4 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-351000 USD
CY2013Q4 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-775000 USD
CY2012Q4 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-120000 USD
CY2012Q4 us-gaap Share Based Compensation
ShareBasedCompensation
30000 USD
CY2012Q4 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-2113000 USD
CY2013Q4 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-3720000 USD
CY2013Q4 us-gaap Net Income Loss
NetIncomeLoss
346000 USD
CY2012Q4 us-gaap Net Income Loss
NetIncomeLoss
115000 USD
CY2013Q3 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
225000 USD
CY2012Q4 us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
56000 USD
CY2013Q4 us-gaap Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax
OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax
150000 USD
CY2012Q4 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
56000 USD
CY2013Q4 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
150000 USD
CY2013Q3 us-gaap Other Inventory Capitalized Costs
OtherInventoryCapitalizedCosts
500000 USD
CY2013Q4 us-gaap Other Inventory Capitalized Costs
OtherInventoryCapitalizedCosts
300000 USD
CY2013Q4 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
0 USD
CY2012Q4 us-gaap Noncash Or Part Noncash Acquisition Value Of Assets Acquired1
NoncashOrPartNoncashAcquisitionValueOfAssetsAcquired1
0 USD
CY2013Q4 us-gaap Noncash Or Part Noncash Acquisition Value Of Assets Acquired1
NoncashOrPartNoncashAcquisitionValueOfAssetsAcquired1
1214000 USD
CY2013Q4 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
-26000 USD
CY2012Q4 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
59000 USD
CY2013Q4 us-gaap Operating Expenses
OperatingExpenses
4655000 USD
CY2012Q4 us-gaap Operating Expenses
OperatingExpenses
4004000 USD
CY2013Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
340000 USD
CY2012Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
173000 USD
CY2013Q4 us-gaap Other Assets Current
OtherAssetsCurrent
2852000 USD
CY2013Q3 us-gaap Other Assets Current
OtherAssetsCurrent
2042000 USD
CY2013Q4 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
156000 USD
CY2012Q4 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
46000 USD
CY2012Q4 us-gaap Payments To Acquire Businesses Net Of Cash Acquired
PaymentsToAcquireBusinessesNetOfCashAcquired
0 USD
CY2013Q4 us-gaap Payments To Acquire Businesses Net Of Cash Acquired
PaymentsToAcquireBusinessesNetOfCashAcquired
500000 USD
CY2012Q4 us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
2000 USD
CY2013Q4 us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
2000 USD
CY2013Q4 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
273000 USD
CY2012Q4 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
135000 USD
CY2013Q4 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
757000 USD
CY2013Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
746000 USD
CY2013Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
8660000 USD
CY2013Q4 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
8714000 USD
CY2013Q4 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
0 USD
CY2012Q4 us-gaap Proceeds From Sale Of Property Plant And Equipment
ProceedsFromSaleOfPropertyPlantAndEquipment
17000 USD
CY2012Q4 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
0 USD
CY2013Q4 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
6000 USD
CY2013Q3 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1420000 USD
CY2013Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1510000 USD
CY2013Q4 us-gaap Receivables Net Current
ReceivablesNetCurrent
16963000 USD
CY2013Q3 us-gaap Receivables Net Current
ReceivablesNetCurrent
13529000 USD
CY2012Q4 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
444000 USD
CY2013Q4 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
635000 USD
CY2013Q4 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
17717000 USD
CY2013Q3 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
17728000 USD
CY2012Q4 us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
15305000 USD
CY2013Q4 us-gaap Sales Revenue Goods Net
SalesRevenueGoodsNet
14749000 USD
CY2012Q4 us-gaap Sales Revenue Net
SalesRevenueNet
20870000 USD
CY2013Q4 us-gaap Sales Revenue Net
SalesRevenueNet
21332000 USD
CY2013Q4 us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
6583000 USD
CY2012Q4 us-gaap Sales Revenue Services Net
SalesRevenueServicesNet
5565000 USD
CY2013Q4 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
4020000 USD
CY2012Q4 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
3560000 USD
CY2013Q4 us-gaap Share Based Compensation
ShareBasedCompensation
69000 USD
CY2013Q4 us-gaap Stock Issued During Period Value Restricted Stock Award Gross
StockIssuedDuringPeriodValueRestrictedStockAwardGross
1000 USD
CY2013Q4 us-gaap Stock Issued During Period Value Stock Options Exercised
StockIssuedDuringPeriodValueStockOptionsExercised
6000 USD
CY2013Q4 us-gaap Stockholders Equity
StockholdersEquity
23250000 USD
CY2013Q3 us-gaap Stockholders Equity
StockholdersEquity
23035000 USD
CY2012Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3407000 shares
CY2013Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
3474000 shares
CY2013Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3431000 shares
CY2012Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
3363000 shares
CY2013Q4 cspi Amortizationofinventorystepupandintangibles
Amortizationofinventorystepupandintangibles
138000 USD
CY2012Q4 cspi Amortizationofinventorystepupandintangibles
Amortizationofinventorystepupandintangibles
0 USD
CY2013Q4 cspi Bargainpurchasegainbeforetax
Bargainpurchasegainbeforetax
714000 USD
CY2012Q4 cspi Change In Liability For Uncertain Tax Positions
ChangeInLiabilityForUncertainTaxPositions
10000 USD
CY2013Q4 cspi Change In Liability For Uncertain Tax Positions
ChangeInLiabilityForUncertainTaxPositions
10000 USD
CY2013Q4 cspi Deferredtaxonbargainpurchasegain
Deferredtaxonbargainpurchasegain
-252000 USD
CY2012Q4 cspi Dividends Accrued
DividendsAccrued
0 USD
CY2013Q4 cspi Dividends Accrued
DividendsAccrued
357000 USD
CY2013Q4 cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
335000 USD
CY2012Q4 cspi Net Income Attributable To Common Shareholders
NetIncomeAttributableToCommonShareholders
113000 USD
CY2012Q4 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
2000 USD
CY2013Q4 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
11000 USD
CY2013Q4 cspi Number Of Years Defined Benefit Plans Are Closed To Newly Hired Employees
NumberOfYearsDefinedBenefitPlansAreClosedToNewlyHiredEmployees
P2Y
CY2012Q4 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3426000 shares
CY2013Q4 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
3545000 shares
CY2013Q4 dei Amendment Flag
AmendmentFlag
false
CY2013Q4 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--09-30
CY2013Q4 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q1
CY2013Q4 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2014
CY2013Q4 dei Document Period End Date
DocumentPeriodEndDate
2013-12-31
CY2013Q4 dei Document Type
DocumentType
10-Q
CY2013Q4 dei Entity Central Index Key
EntityCentralIndexKey
0000356037
CY2014Q1 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
3571041 shares
CY2013Q4 dei Entity Current Reporting Status
EntityCurrentReportingStatus
Yes
CY2013Q4 dei Entity Filer Category
EntityFilerCategory
Smaller Reporting Company
CY2013Q4 dei Entity Registrant Name
EntityRegistrantName
CSP INC /MA/
CY2013Q4 dei Entity Voluntary Filers
EntityVoluntaryFilers
No
CY2013Q4 dei Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
No

Files In Submission

Name View Source Status
0000356037-14-000007-index-headers.html Edgar Link pending
0000356037-14-000007-index.html Edgar Link pending
0000356037-14-000007.txt Edgar Link pending
0000356037-14-000007-xbrl.zip Edgar Link pending
cspi-10q20131231.htm Edgar Link pending
cspi-20131231.xml Edgar Link completed
cspi-20131231.xsd Edgar Link pending
cspi-20131231xex311.htm Edgar Link pending
cspi-20131231xex312.htm Edgar Link pending
cspi-20131231xex321.htm Edgar Link pending
cspi-20131231_cal.xml Edgar Link unprocessable
cspi-20131231_def.xml Edgar Link unprocessable
cspi-20131231_lab.xml Edgar Link unprocessable
cspi-20131231_pre.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable
Financial_Report.xls Edgar Link pending
Financial_Report.xlsx Edgar Link pending
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