$CSPI
CSP INC /MA/ Stock $cspi

$cspi Overview Financials Valuation SEC Filings Company Website

2015 Q4 Form 10-Q Financial Statement

#000035603716000023 Filed on February 16, 2016

Income Statement

Concept	2015 Q4	2014 Q4
Revenue	$23.68M	$20.43M
YoY Change	15.89%	-4.23%
Cost Of Revenue	$18.49M	$16.48M
YoY Change	12.21%	-1.93%
Gross Profit	$5.190M	$3.955M
YoY Change	31.23%	-12.75%
Gross Profit Margin	21.92%	19.36%
Selling, General & Admin	$4.048M	$4.023M
YoY Change	0.62%	0.07%
% of Gross Profit	78.0%	101.72%
Research & Development	$799.0K	$853.0K
YoY Change	-6.33%	34.33%
% of Gross Profit	15.39%	21.57%
Depreciation & Amortization	$129.0K	$139.0K
YoY Change	-7.19%	-33.81%
% of Gross Profit	2.49%	3.51%
Operating Expenses	$4.847M	$4.876M
YoY Change	-0.59%	4.75%
Operating Profit	$343.0K	-$921.0K
YoY Change	-137.24%	-370.88%
Interest Expense	$20.00K	-$40.00K
YoY Change	-150.0%	-20.0%
% of Operating Profit	5.83%
Other Income/Expense, Net	$28.00K	-$33.00K
YoY Change	-184.85%	26.92%
Pretax Income	$371.0K	-$954.0K
YoY Change	-138.89%	-403.82%
Income Tax	$88.00K	-$517.0K
% Of Pretax Income	23.72%
Net Earnings	$283.0K	-$437.0K
YoY Change	-164.76%	-226.3%
Net Earnings / Revenue	1.2%	-2.14%
Basic Earnings Per Share	$0.08	-$0.12
Diluted Earnings Per Share	$0.07	-$0.12
COMMON SHARES
Basic Shares Outstanding	3.569M shares	3.490M shares
Diluted Shares Outstanding	3.726M shares	3.490M shares

Balance Sheet

Concept	2015 Q4	2014 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$10.53M	$11.65M
YoY Change	-9.61%	-16.43%
Cash & Equivalents	$10.53M	$11.65M
Short-Term Investments
Other Short-Term Assets	$1.938M	$3.538M
YoY Change	-45.22%	24.05%
Inventory	$6.182M	$7.216M
Prepaid Expenses
Receivables	$18.22M	$16.39M
Other Receivables	$0.00	$940.0K
Total Short-Term Assets	$38.21M	$40.96M
YoY Change	-6.71%	-3.11%
LONG-TERM ASSETS
Property, Plant & Equipment	$1.611M	$1.410M
YoY Change	14.26%	-6.62%
Goodwill
YoY Change
Intangibles	$384.0K	$513.0K
YoY Change	-25.15%	-20.09%
Long-Term Investments
YoY Change
Other Assets	$179.0K	$239.0K
YoY Change	-25.1%	53.21%
Total Long-Term Assets	$5.295M	$5.421M
YoY Change	-2.32%	6.36%
TOTAL ASSETS
Total Short-Term Assets	$38.21M	$40.96M
Total Long-Term Assets	$5.295M	$5.421M
Total Assets	$45.12M	$47.79M
YoY Change	-5.59%	-2.23%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$13.35M	$13.08M
YoY Change	2.06%	9.55%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$15.83M	$17.01M
YoY Change	-6.93%	3.73%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$9.750M	$10.12M
YoY Change	-3.66%	10.84%
Total Long-Term Liabilities	$9.750M	$10.12M
YoY Change	-3.66%	10.84%
TOTAL LIABILITIES
Total Short-Term Liabilities	$15.83M	$17.01M
Total Long-Term Liabilities	$9.750M	$10.12M
Total Liabilities	$25.58M	$27.13M
YoY Change	-5.72%	5.85%
SHAREHOLDERS EQUITY
Retained Earnings	$15.56M	$16.68M
YoY Change	-6.72%	-5.86%
Common Stock	$12.37M	$11.80M
YoY Change	4.83%	4.88%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$19.54M	$20.66M
YoY Change
Total Liabilities & Shareholders Equity	$45.12M	$47.79M
YoY Change	-5.59%	-2.23%

Cashflow Statement

Concept	2015 Q4	2014 Q4
OPERATING ACTIVITIES
Net Income	$283.0K	-$437.0K
YoY Change	-164.76%	-226.3%
Depreciation, Depletion And Amortization	$129.0K	$139.0K
YoY Change	-7.19%	-33.81%
Cash From Operating Activities	-$413.0K	-$4.602M
YoY Change	-91.03%	12.88%
INVESTING ACTIVITIES
Capital Expenditures	$189.0K	$103.0K
YoY Change	83.5%	-62.27%
Acquisitions		$0.00
YoY Change		-100.0%
Other Investing Activities	$0.00	-$30.00K
YoY Change	-100.0%	-94.0%
Cash From Investing Activities	-$189.0K	-$134.0K
YoY Change	41.04%	-82.71%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$0.00	$0.00
YoY Change		-100.0%
NET CHANGE
Cash From Operating Activities	-$413.0K	-$4.602M
Cash From Investing Activities	-$189.0K	-$134.0K
Cash From Financing Activities	$0.00	$0.00
Net Change In Cash	-$602.0K	-$4.736M
YoY Change	-87.29%	-2.27%
FREE CASH FLOW
Cash From Operating Activities	-$413.0K	-$4.602M
Capital Expenditures	$189.0K	$103.0K
Free Cash Flow	-$602.0K	-$4.705M
YoY Change	-87.21%	8.16%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2014Q4	cspi	Change In Liability For Uncertain Tax Positions ChangeInLiabilityForUncertainTaxPositions	2000	USD
CY2015Q4	cspi	Change In Liability For Uncertain Tax Positions ChangeInLiabilityForUncertainTaxPositions	2000	USD
CY2014Q4	cspi	Dividends Accrued DividendsAccrued	402000	USD
CY2015Q4	cspi	Dividends Accrued DividendsAccrued	414000	USD
CY2015Q3	us-gaap	Insurance Settlements Receivable Current InsuranceSettlementsReceivableCurrent	1420000	USD
CY2014Q4	cspi	Net Income Attributable To Common Shareholders NetIncomeAttributableToCommonShareholders	-421000	USD
CY2015Q4	cspi	Net Income Attributable To Common Shareholders NetIncomeAttributableToCommonShareholders	274000	USD
CY2014Q4	cspi	Net Income Loss Attributable To Nonvested Common Stock NetIncomeLossAttributableToNonvestedCommonStock	-16000	USD
CY2015Q4	cspi	Net Income Loss Attributable To Nonvested Common Stock NetIncomeLossAttributableToNonvestedCommonStock	9000	USD
CY2014	cspi	Number Of Years Defined Benefit Plans Are Closed To Newly Hired Employees NumberOfYearsDefinedBenefitPlansAreClosedToNewlyHiredEmployees	P2Y
CY2015	cspi	Number Of Years Defined Benefit Plans Are Closed To Newly Hired Employees NumberOfYearsDefinedBenefitPlansAreClosedToNewlyHiredEmployees	P2Y
CY2015Q4	cspi	Number Of Years Defined Benefit Plans Are Closed To Newly Hired Employees NumberOfYearsDefinedBenefitPlansAreClosedToNewlyHiredEmployees	P2Y
CY2014Q4	cspi	Weighted Average Total Shares Outstanding Basic WeightedAverageTotalSharesOutstandingBasic	3625000	shares
CY2015Q4	cspi	Weighted Average Total Shares Outstanding Basic WeightedAverageTotalSharesOutstandingBasic	3684000	shares
CY2015Q4	dei	Amendment Flag AmendmentFlag	false
CY2015Q4	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--09-30
CY2015Q4	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q1
CY2015Q4	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2016
CY2015Q4	dei	Document Period End Date DocumentPeriodEndDate	2015-12-31
CY2015Q4	dei	Document Type DocumentType	10-Q
CY2015Q4	dei	Entity Central Index Key EntityCentralIndexKey	0000356037
CY2016Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	3683794	shares
CY2015Q4	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2015Q4	dei	Entity Filer Category EntityFilerCategory	Smaller Reporting Company
CY2015Q4	dei	Entity Registrant Name EntityRegistrantName	CSP INC /MA/
CY2015Q4	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2015Q4	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2015Q3	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	13776000	USD
CY2015Q4	us-gaap	Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent	13350000	USD
CY2015Q3	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	0	USD
CY2015Q4	us-gaap	Accrued Income Taxes Current AccruedIncomeTaxesCurrent	13000	USD
CY2015Q3	us-gaap	Accumulated Other Comprehensive Income Loss Defined Benefit Pension And Other Postretirement Plans Net Of Tax AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax	5560000	USD
CY2015Q4	us-gaap	Accumulated Other Comprehensive Income Loss Defined Benefit Pension And Other Postretirement Plans Net Of Tax AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax	5560000	USD
CY2015Q3	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	-2825000	USD
CY2015Q4	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	-2823000	USD
CY2015Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-8385000	USD
CY2015Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-8383000	USD
CY2015Q3	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	12249000	USD
CY2015Q4	us-gaap	Additional Paid In Capital Common Stock AdditionalPaidInCapitalCommonStock	12329000	USD
CY2015Q4	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	80000	USD
CY2015Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	331000	USD
CY2015Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	299000	USD
CY2014Q4	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	33000	USD
CY2015Q4	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	32000	USD
CY2014Q4	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	43000	shares
CY2015Q4	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	35000	shares
CY2014Q4	us-gaap	Assets Assets	47789000	USD
CY2015Q3	us-gaap	Assets Assets	46996000	USD
CY2015Q4	us-gaap	Assets Assets	45117000	USD
CY2015Q3	us-gaap	Assets Current AssetsCurrent	40082000	USD
CY2015Q4	us-gaap	Assets Current AssetsCurrent	38211000	USD
CY2015Q3	us-gaap	Assets Noncurrent AssetsNoncurrent	5350000	USD
CY2015Q4	us-gaap	Assets Noncurrent AssetsNoncurrent	5295000	USD
CY2014Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	16448000	USD
CY2014Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	11653000	USD
CY2015Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	11181000	USD
CY2015Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	10531000	USD
CY2014Q4	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-4795000	USD
CY2015Q4	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-650000	USD
CY2015Q3	us-gaap	Cash Surrender Value Of Life Insurance CashSurrenderValueOfLifeInsurance	3064000	USD
CY2015Q4	us-gaap	Cash Surrender Value Of Life Insurance CashSurrenderValueOfLifeInsurance	3089000	USD
CY2015Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2015Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2013Q4	us-gaap	Common Stock Dividends Per Share Declared CommonStockDividendsPerShareDeclared	0.11
CY2015Q4	us-gaap	Common Stock Dividends Per Share Declared CommonStockDividendsPerShareDeclared	0.11
CY2015Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2015Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.01
CY2015Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	7500000	shares
CY2015Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	7500000	shares
CY2015Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	3688000	shares
CY2015Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	3767000	shares
CY2015Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	3688000	shares
CY2015Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	3767000	shares
CY2015Q3	us-gaap	Common Stock Value CommonStockValue	37000	USD
CY2015Q4	us-gaap	Common Stock Value CommonStockValue	38000	USD
CY2014Q4	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-325000	USD
CY2015Q4	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	285000	USD
CY2014Q4	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	16475000	USD
CY2015Q4	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	18486000	USD
CY2014Q4	us-gaap	Cost Of Goods Sold CostOfGoodsSold	13133000	USD
CY2015Q4	us-gaap	Cost Of Goods Sold CostOfGoodsSold	14236000	USD
CY2014Q4	us-gaap	Cost Of Services CostOfServices	3342000	USD
CY2015Q4	us-gaap	Cost Of Services CostOfServices	4250000	USD
CY2015Q3	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	2931000	USD
CY2015Q4	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	1802000	USD
CY2015Q3	us-gaap	Deferred Tax Assets Net Current DeferredTaxAssetsNetCurrent	1337000	USD
CY2015Q4	us-gaap	Deferred Tax Assets Net Current DeferredTaxAssetsNetCurrent	1337000	USD
CY2015Q3	us-gaap	Deferred Tax Assets Net Noncurrent DeferredTaxAssetsNetNoncurrent	1687000	USD
CY2015Q4	us-gaap	Deferred Tax Assets Net Noncurrent DeferredTaxAssetsNetNoncurrent	1643000	USD
CY2015Q3	us-gaap	Defined Benefit Plan Fair Value Of Plan Assets DefinedBenefitPlanFairValueOfPlanAssets	9301000	USD
CY2015Q4	us-gaap	Defined Benefit Plan Fair Value Of Plan Assets DefinedBenefitPlanFairValueOfPlanAssets	9153000	USD
CY2014Q4	us-gaap	Depreciation And Amortization DepreciationAndAmortization	172000	USD
CY2015Q4	us-gaap	Depreciation And Amortization DepreciationAndAmortization	161000	USD
CY2014Q4	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	139000	USD
CY2015Q4	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	129000	USD
CY2015Q4	us-gaap	Dividends Common Stock DividendsCommonStock	-414000	USD
CY2014Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.12
CY2015Q4	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.08
CY2014Q4	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.12
CY2015Q4	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.07
CY2014Q4	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents EffectOfExchangeRateOnCashAndCashEquivalents	-59000	USD
CY2015Q4	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents EffectOfExchangeRateOnCashAndCashEquivalents	-48000	USD
CY2014Q4	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-21000	USD
CY2015Q4	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	39000	USD
CY2014Q4	us-gaap	Gross Profit GrossProfit	3955000	USD
CY2015Q4	us-gaap	Gross Profit GrossProfit	5190000	USD
CY2014Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	-954000	USD
CY2015Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	371000	USD
CY2014Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-517000	USD
CY2015Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	88000	USD
CY2014Q4	us-gaap	Income Taxes Paid IncomeTaxesPaid	33000	USD
CY2015Q4	us-gaap	Income Taxes Paid IncomeTaxesPaid	23000	USD
CY2015Q3	us-gaap	Income Taxes Receivable IncomeTaxesReceivable	43000	USD
CY2015Q4	us-gaap	Income Taxes Receivable IncomeTaxesReceivable	0	USD
CY2014Q4	us-gaap	Increase Decrease In Accounts And Other Receivables IncreaseDecreaseInAccountsAndOtherReceivables	4182000	USD
CY2015Q4	us-gaap	Increase Decrease In Accounts And Other Receivables IncreaseDecreaseInAccountsAndOtherReceivables	-1424000	USD
CY2014Q4	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	3090000	USD
CY2015Q4	us-gaap	Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities	-675000	USD
CY2014Q4	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	0	USD
CY2015Q4	us-gaap	Increase Decrease In Accrued Income Taxes Payable IncreaseDecreaseInAccruedIncomeTaxesPayable	19000	USD
CY2014Q4	us-gaap	Increase Decrease In Deferred Income Taxes IncreaseDecreaseInDeferredIncomeTaxes	-5000	USD
CY2015Q4	us-gaap	Increase Decrease In Deferred Income Taxes IncreaseDecreaseInDeferredIncomeTaxes	-23000	USD
CY2014Q4	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	-723000	USD
CY2015Q4	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	-1078000	USD
CY2014Q4	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	524000	USD
CY2015Q4	us-gaap	Increase Decrease In Income Taxes Receivable IncreaseDecreaseInIncomeTaxesReceivable	-41000	USD
CY2014Q4	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	871000	USD
CY2015Q4	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	583000	USD
CY2014Q4	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets	1238000	USD
CY2015Q4	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets	81000	USD
CY2014Q4	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	78000	USD
CY2015Q4	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	0	USD
CY2014Q4	us-gaap	Increase Decrease In Pension And Postretirement Obligations IncreaseDecreaseInPensionAndPostretirementObligations	-14000	USD
CY2015Q4	us-gaap	Increase Decrease In Pension And Postretirement Obligations IncreaseDecreaseInPensionAndPostretirementObligations	-53000	USD
CY2014Q4	us-gaap	Increase Decrease In Receivables IncreaseDecreaseInReceivables	-13000	USD
CY2015Q4	us-gaap	Increase Decrease In Receivables IncreaseDecreaseInReceivables	29000	USD
CY2014Q4	us-gaap	Incremental Common Shares Attributable To Participating Nonvested Shares With Non Forfeitable Dividend Rights IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights	135000	shares
CY2015Q4	us-gaap	Incremental Common Shares Attributable To Participating Nonvested Shares With Non Forfeitable Dividend Rights IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights	115000	shares
CY2014Q4	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	0	shares
CY2015Q4	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	157000	shares
CY2015Q4	us-gaap	Insurance Settlements Receivable Current InsuranceSettlementsReceivableCurrent	426000	USD
CY2015Q3	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	416000	USD
CY2015Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	384000	USD
CY2014Q4	us-gaap	Interest Paid InterestPaid	85000	USD
CY2015Q4	us-gaap	Interest Paid InterestPaid	0	USD
CY2015Q3	us-gaap	Inventory Finished Goods InventoryFinishedGoods	3574000	USD
CY2015Q4	us-gaap	Inventory Finished Goods InventoryFinishedGoods	3720000	USD
CY2015Q3	us-gaap	Inventory Net InventoryNet	5749000	USD
CY2015Q4	us-gaap	Inventory Net InventoryNet	6182000	USD
CY2015Q3	us-gaap	Inventory Raw Materials InventoryRawMaterials	1788000	USD
CY2015Q4	us-gaap	Inventory Raw Materials InventoryRawMaterials	1956000	USD
CY2015Q3	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	4000000	USD
CY2015Q4	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	4000000	USD
CY2015Q3	us-gaap	Inventory Work In Process InventoryWorkInProcess	387000	USD
CY2015Q4	us-gaap	Inventory Work In Process InventoryWorkInProcess	506000	USD
CY2014Q4	us-gaap	Inventory Write Down InventoryWriteDown	55000	USD
CY2015Q4	us-gaap	Inventory Write Down InventoryWriteDown	116000	USD
CY2015Q3	us-gaap	Liabilities Liabilities	27406000	USD
CY2015Q4	us-gaap	Liabilities Liabilities	25575000	USD
CY2015Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	46996000	USD
CY2015Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	45117000	USD
CY2015Q3	us-gaap	Liabilities Current LiabilitiesCurrent	17382000	USD
CY2015Q4	us-gaap	Liabilities Current LiabilitiesCurrent	15829000	USD
CY2015Q3	us-gaap	Liability For Uncertain Tax Positions Noncurrent LiabilityForUncertainTaxPositionsNoncurrent	15000	USD
CY2015Q4	us-gaap	Liability For Uncertain Tax Positions Noncurrent LiabilityForUncertainTaxPositionsNoncurrent	16000	USD
CY2014Q4	us-gaap	Life Insurance Corporate Or Bank Owned Change In Value LifeInsuranceCorporateOrBankOwnedChangeInValue	-5000	USD
CY2015Q4	us-gaap	Life Insurance Corporate Or Bank Owned Change In Value LifeInsuranceCorporateOrBankOwnedChangeInValue	24000	USD
CY2014Q4	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	0	USD
CY2015Q4	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	0	USD
CY2014Q4	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-134000	USD
CY2015Q4	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-189000	USD
CY2014Q4	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-4602000	USD
CY2015Q4	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-413000	USD
CY2014Q4	us-gaap	Net Income Loss NetIncomeLoss	-437000	USD
CY2015Q4	us-gaap	Net Income Loss NetIncomeLoss	283000	USD
CY2014Q4	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-33000	USD
CY2015Q4	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	28000	USD
CY2014Q4	us-gaap	Operating Expenses OperatingExpenses	4876000	USD
CY2015Q4	us-gaap	Operating Expenses OperatingExpenses	4847000	USD
CY2014Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	-921000	USD
CY2015Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	343000	USD
CY2015Q3	us-gaap	Other Assets Current OtherAssetsCurrent	1884000	USD
CY2015Q4	us-gaap	Other Assets Current OtherAssetsCurrent	1938000	USD
CY2015Q3	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	183000	USD
CY2015Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	179000	USD
CY2015Q4	us-gaap	Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent	9730000	USD
CY2014Q4	us-gaap	Property Plant And Equipment Additions PropertyPlantAndEquipmentAdditions	103000	USD
CY2015Q4	us-gaap	Property Plant And Equipment Additions PropertyPlantAndEquipmentAdditions	189000	USD
CY2015Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1564000	USD
CY2015Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	1611000	USD
CY2014Q4	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	112000	USD
CY2015Q4	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	2000	USD
CY2014Q4	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	112000	USD
CY2015Q4	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	2000	USD
CY2015Q4	us-gaap	Other Inventory Capitalized Costs OtherInventoryCapitalizedCosts	100000	USD
CY2014Q4	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-12000	USD
CY2015Q4	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-11000	USD
CY2014Q4	us-gaap	Payments To Acquire Life Insurance Policies PaymentsToAcquireLifeInsurancePolicies	31000	USD
CY2015Q4	us-gaap	Payments To Acquire Life Insurance Policies PaymentsToAcquireLifeInsurancePolicies	0	USD
CY2014Q4	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	103000	USD
CY2015Q4	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	189000	USD
CY2015Q3	us-gaap	Pension And Other Postretirement Defined Benefit Plans Current Liabilities PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities	675000	USD
CY2015Q4	us-gaap	Pension And Other Postretirement Defined Benefit Plans Current Liabilities PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities	664000	USD
CY2015Q3	us-gaap	Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent	10009000	USD
CY2015Q3	us-gaap	Receivables Net Current ReceivablesNetCurrent	18468000	USD
CY2015Q4	us-gaap	Receivables Net Current ReceivablesNetCurrent	17797000	USD
CY2014Q4	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	853000	USD
CY2015Q4	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	799000	USD
CY2015Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	15689000	USD
CY2015Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	15558000	USD
CY2014Q4	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	15653000	USD
CY2015Q4	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	17003000	USD
CY2014Q4	us-gaap	Sales Revenue Net SalesRevenueNet	20430000	USD
CY2015Q4	us-gaap	Sales Revenue Net SalesRevenueNet	23676000	USD
CY2014Q4	us-gaap	Sales Revenue Services Net SalesRevenueServicesNet	4777000	USD
CY2015Q4	us-gaap	Sales Revenue Services Net SalesRevenueServicesNet	6673000	USD
CY2014Q4	us-gaap	Segment Reporting Disclosure Of Major Customers SegmentReportingDisclosureOfMajorCustomers	.1
CY2015Q4	us-gaap	Segment Reporting Disclosure Of Major Customers SegmentReportingDisclosureOfMajorCustomers	0.1
CY2014Q4	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	4023000	USD
CY2015Q4	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	4048000	USD
CY2014Q4	us-gaap	Share Based Compensation ShareBasedCompensation	102000	USD
CY2015Q4	us-gaap	Share Based Compensation ShareBasedCompensation	80000	USD
CY2015Q4	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross	1000	USD
CY2015Q3	us-gaap	Stockholders Equity StockholdersEquity	19590000	USD
CY2015Q4	us-gaap	Stockholders Equity StockholdersEquity	19542000	USD
CY2014Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	3490000	shares
CY2015Q4	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	3726000	shares
CY2014Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	3490000	shares
CY2015Q4	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	3569000	shares
CY2015Q4	us-gaap	Basis Of Accounting BasisOfAccounting	<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-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;"> </font></div><div style="line-height:120%;text-align:left;text-indent:48px;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 consolidated financial statements, which are prepared in accordance with accounting principles generally accepted in the United States, have been omitted. </font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accordingly, the Company believes that although the disclosures are adequate to make the information presented not misleading, the unaudited consolidated financial statements should be read in conjunction with the footnotes contained in the Company’s Annual Report on Form 10-K for the fiscal year ended </font><font style="font-family:inherit;font-size:10pt;">September 30, 2015</font><font style="font-family:inherit;font-size:10pt;">.</font></div></div>

Files In Submission

Name	View Source	Status
0000356037-16-000023-index-headers.html	Edgar Link	pending
0000356037-16-000023-index.html	Edgar Link	pending
0000356037-16-000023.txt	Edgar Link	pending
0000356037-16-000023-xbrl.zip	Edgar Link	pending
cspi-10q20151231.htm	Edgar Link	pending
cspi-20151231.xml	Edgar Link	completed
cspi-20151231.xsd	Edgar Link	pending
cspi-20151231xex311.htm	Edgar Link	pending
cspi-20151231xex312.htm	Edgar Link	pending
cspi-20151231xex321.htm	Edgar Link	pending
cspi-20151231_cal.xml	Edgar Link	unprocessable
cspi-20151231_def.xml	Edgar Link	unprocessable
cspi-20151231_lab.xml	Edgar Link	unprocessable
cspi-20151231_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
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report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$CSPI
CSP INC /MA/ Stock $cspi

2015 Q4 Form 10-Q Financial Statement

#000035603716000023 Filed on February 16, 2016

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CSPI CSP INC /MA/ Stock $cspi

2015 Q4 Form 10-Q Financial Statement

#000035603716000023 Filed on February 16, 2016

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$CSPI
CSP INC /MA/ Stock $cspi