$CSPI
CSP INC /MA/

2024 Q1 Form 10-Q Financial Statement

#000035603724000016 Filed on February 14, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q4 2022 Q4
Revenue $13.71M $15.38M $18.34M
YoY Change 3.29% -16.19% 48.31%
Cost Of Revenue $7.228M $11.28M $12.53M
YoY Change -12.69% -9.95% 43.08%
Gross Profit $6.478M $4.095M $5.817M
YoY Change 29.82% -29.6% 60.96%
Gross Profit Margin 47.26% 26.63% 31.71%
Selling, General & Admin $4.518M $3.738M $3.617M
YoY Change 15.99% 3.35% 6.92%
% of Gross Profit 69.74% 91.28% 62.18%
Research & Development $726.0K $700.0K $836.0K
YoY Change -15.38% -16.27% 33.33%
% of Gross Profit 11.21% 17.09% 14.37%
Depreciation & Amortization $75.00K $79.00K $90.00K
YoY Change -13.79% -12.22% -4.26%
% of Gross Profit 1.16% 1.93% 1.55%
Operating Expenses $5.244M $4.438M $4.453M
YoY Change 10.33% -0.34% 11.05%
Operating Profit $1.234M -$343.0K $1.364M
YoY Change 420.68% -125.15% -444.44%
Interest Expense $464.0K $273.0K -$304.0K
YoY Change 213.51% -189.8% -1421.74%
% of Operating Profit 37.6% -22.29%
Other Income/Expense, Net $489.0K $283.0K -$270.0K
YoY Change 215.48% -204.81% -742.86%
Pretax Income $1.723M -$60.00K $1.094M
YoY Change 339.54% -105.48% -409.04%
Income Tax $135.0K $13.00K $133.0K
% Of Pretax Income 7.84% 12.16%
Net Earnings $1.588M -$73.00K $961.0K
YoY Change 394.7% -107.6% -362.57%
Net Earnings / Revenue 11.59% -0.47% 5.24%
Basic Earnings Per Share $0.16 -$0.02 $0.21
Diluted Earnings Per Share $0.16 -$0.02 $0.21
COMMON SHARES
Basic Shares Outstanding 4.857M 4.728M 4.555M
Diluted Shares Outstanding 9.455M 4.432M 4.328M

Balance Sheet

Concept 2024 Q1 2023 Q4 2022 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments $27.12M $25.61M $19.59M
YoY Change 60.99% 30.77% 1.5%
Cash & Equivalents $27.12M $25.61M $19.59M
Short-Term Investments
Other Short-Term Assets $1.860M $1.824M $6.764M
YoY Change -60.81% -73.03% 23.03%
Inventory $1.478M $6.963M $4.116M
Prepaid Expenses
Receivables $13.38M $11.72M $22.23M
Other Receivables $7.625M $7.497M $918.0K
Total Short-Term Assets $50.86M $53.62M $53.63M
YoY Change -0.07% -0.03% 7.67%
LONG-TERM ASSETS
Property, Plant & Equipment $509.0K $569.0K $604.0K
YoY Change -22.53% -5.79% -25.34%
Goodwill
YoY Change
Intangibles $48.00K $49.00K $57.00K
YoY Change -9.43% -14.04% 235.29%
Long-Term Investments
YoY Change
Other Assets $130.0K $117.0K $112.0K
YoY Change 15.04% 4.46% 80.65%
Total Long-Term Assets $13.34M $13.81M $15.34M
YoY Change -11.83% -9.99% 28.12%
TOTAL ASSETS
Total Short-Term Assets $50.86M $53.62M $53.63M
Total Long-Term Assets $13.34M $13.81M $15.34M
Total Assets $64.20M $67.43M $68.97M
YoY Change -2.76% -2.24% 11.63%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $9.667M $13.95M $15.30M
YoY Change -30.6% -8.79% 16.55%
Accrued Expenses
YoY Change
Deferred Revenue $1.700M $1.300M $3.800M
YoY Change -54.05% -65.79% 72.73%
Short-Term Debt $1.045M $760.0K $3.449M
YoY Change -21.9% -77.96% 201.49%
Long-Term Debt Due $0.00 $0.00 $432.0K
YoY Change -100.0% -100.0% -36.09%
Total Short-Term Liabilities $12.54M $16.98M $23.06M
YoY Change -35.77% -26.37% 31.02%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change -100.0%
Other Long-Term Liabilities $1.621M $1.878M $2.912M
YoY Change -44.22% -35.51% -39.12%
Total Long-Term Liabilities $1.621M $1.878M $2.912M
YoY Change -44.22% -35.51% -39.12%
TOTAL LIABILITIES
Total Short-Term Liabilities $12.54M $16.98M $23.06M
Total Long-Term Liabilities $1.621M $1.878M $2.912M
Total Liabilities $15.95M $20.95M $28.26M
YoY Change -35.09% -25.87% 1.48%
SHAREHOLDERS EQUITY
Retained Earnings $32.38M $31.03M $27.59M
YoY Change 16.58% 12.47% 11.15%
Common Stock $21.72M $21.23M $19.78M
YoY Change 7.75% 7.31% 6.77%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $48.25M $46.47M $40.71M
YoY Change
Total Liabilities & Shareholders Equity $64.20M $67.43M $68.97M
YoY Change -2.76% -2.24% 11.63%

Cashflow Statement

Concept 2024 Q1 2023 Q4 2022 Q4
OPERATING ACTIVITIES
Net Income $1.588M -$73.00K $961.0K
YoY Change 394.7% -107.6% -362.57%
Depreciation, Depletion And Amortization $75.00K $79.00K $90.00K
YoY Change -13.79% -12.22% -4.26%
Cash From Operating Activities $1.651M $1.673M -$4.227M
YoY Change -652.17% -139.58% 1437.09%
INVESTING ACTIVITIES
Capital Expenditures $14.00K $120.0K $44.00K
YoY Change -89.78% 172.73% -67.88%
Acquisitions
YoY Change
Other Investing Activities -$53.00K $0.00
YoY Change -98.53% -100.0%
Cash From Investing Activities -$67.00K -$126.0K -$95.00K
YoY Change -98.21% 32.63% -51.53%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net $427.0K $449.0K
YoY Change -4.9% -4.87%
Cash From Financing Activities -64.00K -1.182M -125.0K
YoY Change -97.15% 845.6% -55.36%
NET CHANGE
Cash From Operating Activities 1.651M 1.673M -4.227M
Cash From Investing Activities -67.00K -126.0K -95.00K
Cash From Financing Activities -64.00K -1.182M -125.0K
Net Change In Cash 1.520M 394.0K -4.397M
YoY Change -124.2% -108.96% 517.56%
FREE CASH FLOW
Cash From Operating Activities $1.651M $1.673M -$4.227M
Capital Expenditures $14.00K $120.0K $44.00K
Free Cash Flow $1.637M $1.553M -$4.271M
YoY Change -475.46% -136.36% 936.65%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
CY2023Q4 dei Entity Central Index Key
EntityCentralIndexKey
0000356037
CY2023Q4 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--09-30
CY2023Q4 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2024
CY2023Q4 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q1
CY2023Q4 dei Amendment Flag
AmendmentFlag
false
CY2023Q4 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
4728000
CY2023Q3 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
4728000
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Period1
RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1
P9M
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Period1
RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1
P1Y
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Period1
RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1
P1Y
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Expected Timing Of Satisfaction Period1
RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1
P1Y
CY2023Q4 dei Document Type
DocumentType
10-Q
CY2023Q4 dei Document Quarterly Report
DocumentQuarterlyReport
true
CY2023Q4 dei Document Period End Date
DocumentPeriodEndDate
2023-12-31
CY2023Q4 dei Document Transition Report
DocumentTransitionReport
false
CY2023Q4 dei Entity File Number
EntityFileNumber
0-10843
CY2023Q4 dei Entity Registrant Name
EntityRegistrantName
CSP Inc
CY2023Q4 dei Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
MA
CY2023Q4 dei Entity Tax Identification Number
EntityTaxIdentificationNumber
04-2441294
CY2023Q4 dei Entity Address Address Line1
EntityAddressAddressLine1
175 Cabot Street
CY2023Q4 dei Entity Address Address Line2
EntityAddressAddressLine2
Suite 210
CY2023Q4 dei Entity Address City Or Town
EntityAddressCityOrTown
Lowell
CY2023Q4 dei Entity Address State Or Province
EntityAddressStateOrProvince
MA
CY2023Q4 dei Entity Address Postal Zip Code
EntityAddressPostalZipCode
01854
CY2023Q4 dei City Area Code
CityAreaCode
978
CY2023Q4 dei Local Phone Number
LocalPhoneNumber
954-5038
CY2023Q4 dei Entity Current Reporting Status
EntityCurrentReportingStatus
Yes
CY2023Q4 dei Entity Interactive Data Current
EntityInteractiveDataCurrent
Yes
CY2023Q4 dei Entity Filer Category
EntityFilerCategory
Non-accelerated Filer
CY2023Q4 dei Entity Small Business
EntitySmallBusiness
true
CY2023Q4 dei Entity Emerging Growth Company
EntityEmergingGrowthCompany
false
CY2023Q4 dei Entity Shell Company
EntityShellCompany
false
CY2023Q4 dei Security12b Title
Security12bTitle
Common Stock, par value $0.01 per share
CY2023Q4 dei Trading Symbol
TradingSymbol
CSPI
CY2023Q4 dei Security Exchange Name
SecurityExchangeName
NASDAQ
CY2024Q1 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
4856950
CY2023Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
25611000
CY2023Q3 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
25217000
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
61000
CY2023Q3 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
100000
CY2023Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
11722000
CY2023Q3 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
12955000
CY2023Q4 us-gaap Allowance For Notes And Loans Receivable Current
AllowanceForNotesAndLoansReceivableCurrent
22000
CY2023Q3 us-gaap Allowance For Notes And Loans Receivable Current
AllowanceForNotesAndLoansReceivableCurrent
0
CY2023Q4 us-gaap Notes And Loans Receivable Net Current
NotesAndLoansReceivableNetCurrent
7497000
CY2023Q3 us-gaap Notes And Loans Receivable Net Current
NotesAndLoansReceivableNetCurrent
7171000
CY2023Q4 us-gaap Inventory Net
InventoryNet
6963000
CY2023Q3 us-gaap Inventory Net
InventoryNet
2542000
CY2023Q4 us-gaap Other Assets Current
OtherAssetsCurrent
1824000
CY2023Q3 us-gaap Other Assets Current
OtherAssetsCurrent
2479000
CY2023Q4 us-gaap Assets Current
AssetsCurrent
53617000
CY2023Q3 us-gaap Assets Current
AssetsCurrent
50364000
CY2023Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
569000
CY2023Q3 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
525000
CY2023Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
845000
CY2023Q3 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
966000
CY2023Q4 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
49000
CY2023Q3 us-gaap Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
46000
CY2023Q4 us-gaap Allowance For Notes And Loans Receivable Noncurrent
AllowanceForNotesAndLoansReceivableNoncurrent
55000
CY2023Q3 us-gaap Allowance For Notes And Loans Receivable Noncurrent
AllowanceForNotesAndLoansReceivableNoncurrent
0
CY2023Q4 us-gaap Notes And Loans Receivable Net Noncurrent
NotesAndLoansReceivableNetNoncurrent
2453000
CY2023Q3 us-gaap Notes And Loans Receivable Net Noncurrent
NotesAndLoansReceivableNetNoncurrent
4224000
CY2023Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
2346000
CY2023Q3 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
2346000
CY2023Q4 us-gaap Cash Surrender Value Of Life Insurance
CashSurrenderValueOfLifeInsurance
5390000
CY2023Q3 us-gaap Cash Surrender Value Of Life Insurance
CashSurrenderValueOfLifeInsurance
5356000
CY2023Q4 us-gaap Defined Benefit Plan Assets For Plan Benefits Noncurrent
DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
2041000
CY2023Q3 us-gaap Defined Benefit Plan Assets For Plan Benefits Noncurrent
DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
1958000
CY2023Q4 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
117000
CY2023Q3 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
119000
CY2023Q4 us-gaap Assets
Assets
67427000
CY2023Q3 us-gaap Assets
Assets
65904000
CY2023Q4 us-gaap Accounts Payable And Accrued Liabilities Current
AccountsPayableAndAccruedLiabilitiesCurrent
13954000
CY2023Q3 us-gaap Accounts Payable And Accrued Liabilities Current
AccountsPayableAndAccruedLiabilitiesCurrent
10785000
CY2023Q4 us-gaap Lines Of Credit Current
LinesOfCreditCurrent
760000
CY2023Q3 us-gaap Lines Of Credit Current
LinesOfCreditCurrent
1515000
CY2023Q4 us-gaap Notes Payable Current
NotesPayableCurrent
0
CY2023Q3 us-gaap Notes Payable Current
NotesPayableCurrent
449000
CY2023Q4 us-gaap Deferred Revenue Current
DeferredRevenueCurrent
1252000
CY2023Q3 us-gaap Deferred Revenue Current
DeferredRevenueCurrent
1898000
CY2023Q4 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
89000
CY2023Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Current Liabilities
PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities
98000
CY2023Q4 us-gaap Accrued Income Taxes Current
AccruedIncomeTaxesCurrent
927000
CY2023Q3 us-gaap Accrued Income Taxes Current
AccruedIncomeTaxesCurrent
914000
CY2023Q4 us-gaap Liabilities Current
LiabilitiesCurrent
16982000
CY2023Q3 us-gaap Liabilities Current
LiabilitiesCurrent
15659000
CY2023Q4 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
1227000
CY2023Q3 us-gaap Pension And Other Postretirement Defined Benefit Plans Liabilities Noncurrent
PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent
1251000
CY2023Q4 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
353000
CY2023Q3 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
482000
CY2023Q4 us-gaap Accrued Income Taxes Noncurrent
AccruedIncomeTaxesNoncurrent
513000
CY2023Q3 us-gaap Accrued Income Taxes Noncurrent
AccruedIncomeTaxesNoncurrent
513000
CY2023Q4 us-gaap Other Liabilities Noncurrent
OtherLiabilitiesNoncurrent
1878000
CY2023Q3 us-gaap Other Liabilities Noncurrent
OtherLiabilitiesNoncurrent
1851000
CY2023Q4 us-gaap Liabilities
Liabilities
20953000
CY2023Q3 us-gaap Liabilities
Liabilities
19756000
CY2023Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.01
CY2023Q3 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.01
CY2023Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
7500000
CY2023Q3 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
7500000
CY2023Q4 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
4728000
CY2023Q3 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
4728000
CY2023Q4 us-gaap Common Stock Value
CommonStockValue
48000
CY2023Q3 us-gaap Common Stock Value
CommonStockValue
48000
CY2023Q4 us-gaap Additional Paid In Capital Common Stock
AdditionalPaidInCapitalCommonStock
21179000
CY2023Q3 us-gaap Additional Paid In Capital Common Stock
AdditionalPaidInCapitalCommonStock
20883000
CY2023Q4 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
31034000
CY2023Q3 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
31311000
CY2023Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-5787000
CY2023Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-6094000
CY2023Q4 us-gaap Stockholders Equity
StockholdersEquity
46474000
CY2023Q3 us-gaap Stockholders Equity
StockholdersEquity
46148000
CY2023Q4 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
67427000
CY2023Q3 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
65904000
CY2023Q4 us-gaap Revenues
Revenues
15375000
CY2022Q4 us-gaap Revenues
Revenues
18344000
CY2023Q4 us-gaap Cost Of Revenue
CostOfRevenue
11280000
CY2022Q4 us-gaap Cost Of Revenue
CostOfRevenue
12527000
CY2023Q4 us-gaap Gross Profit
GrossProfit
4095000
CY2022Q4 us-gaap Gross Profit
GrossProfit
5817000
CY2023Q4 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
700000
CY2022Q4 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
836000
CY2023Q4 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
3738000
CY2022Q4 us-gaap Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
3617000
CY2023Q4 us-gaap Operating Expenses
OperatingExpenses
4438000
CY2022Q4 us-gaap Operating Expenses
OperatingExpenses
4453000
CY2023Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
-343000
CY2022Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
1364000
CY2023Q4 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-174000
CY2022Q4 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-501000
CY2023Q4 us-gaap Interest Expense Other
InterestExpenseOther
49000
CY2022Q4 us-gaap Interest Expense Other
InterestExpenseOther
64000
CY2023Q4 us-gaap Interest Income Other
InterestIncomeOther
496000
CY2022Q4 us-gaap Interest Income Other
InterestIncomeOther
261000
CY2023Q4 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
10000
CY2022Q4 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
34000
CY2023Q4 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
283000
CY2022Q4 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
-270000
CY2023Q4 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-60000
CY2022Q4 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
1094000
CY2023Q4 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
13000
CY2022Q4 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
133000
CY2023Q4 us-gaap Net Income Loss
NetIncomeLoss
-73000
CY2022Q4 us-gaap Net Income Loss
NetIncomeLoss
961000
CY2023Q4 cspi Net Income Attributable To Common Stockholders
NetIncomeAttributableToCommonStockholders
-73000
CY2022Q4 cspi Net Income Attributable To Common Stockholders
NetIncomeAttributableToCommonStockholders
906000
CY2023Q4 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.02
CY2022Q4 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.21
CY2023Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
4432000
CY2022Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
4295000
CY2023Q4 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.02
CY2022Q4 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.21
CY2023Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
4432000
CY2022Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
4328000
CY2023Q4 us-gaap Net Income Loss
NetIncomeLoss
-73000
CY2022Q4 us-gaap Net Income Loss
NetIncomeLoss
961000
CY2023Q4 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
307000
CY2022Q4 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
664000
CY2023Q4 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
234000
CY2022Q4 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
1625000
CY2023Q3 us-gaap Stockholders Equity
StockholdersEquity
46148000
CY2023Q4 us-gaap Net Income Loss
NetIncomeLoss
-73000
CY2023Q4 us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
307000
CY2023Q4 us-gaap Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value
AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
296000
CY2023Q4 us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
0.04
CY2023Q4 us-gaap Dividends Cash
DividendsCash
189000
CY2023Q4 us-gaap Stockholders Equity
StockholdersEquity
46474000
CY2022Q3 us-gaap Stockholders Equity
StockholdersEquity
38963000
CY2022Q4 us-gaap Net Income Loss
NetIncomeLoss
961000
CY2022Q4 us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
664000
CY2022Q4 us-gaap Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value
AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
253000
CY2022Q4 us-gaap Stock Issued During Period Value Restricted Stock Award Gross
StockIssuedDuringPeriodValueRestrictedStockAwardGross
6000
CY2022Q4 us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
0.03
CY2022Q4 us-gaap Dividends Cash
DividendsCash
137000
CY2022Q4 us-gaap Stockholders Equity
StockholdersEquity
40710000
CY2023Q4 us-gaap Profit Loss
ProfitLoss
-73000
CY2022Q4 us-gaap Profit Loss
ProfitLoss
961000
CY2023Q4 us-gaap Other Depreciation And Amortization
OtherDepreciationAndAmortization
76000
CY2022Q4 us-gaap Other Depreciation And Amortization
OtherDepreciationAndAmortization
86000
CY2023Q4 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
3000
CY2022Q4 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
4000
CY2023Q4 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-174000
CY2022Q4 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-501000
CY2023Q4 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
23000
CY2022Q4 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
25000
CY2023Q4 us-gaap Inventory Write Down
InventoryWriteDown
32000
CY2022Q4 us-gaap Inventory Write Down
InventoryWriteDown
48000
CY2023Q4 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
121000
CY2022Q4 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
149000
CY2023Q4 us-gaap Share Based Compensation
ShareBasedCompensation
296000
CY2022Q4 us-gaap Share Based Compensation
ShareBasedCompensation
259000
CY2023Q4 us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
34000
CY2022Q4 us-gaap Life Insurance Corporate Or Bank Owned Change In Value
LifeInsuranceCorporateOrBankOwnedChangeInValue
31000
CY2023Q4 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
-1283000
CY2022Q4 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
-424000
CY2023Q4 us-gaap Increase Decrease In Finance Receivables
IncreaseDecreaseInFinanceReceivables
-1375000
CY2022Q4 us-gaap Increase Decrease In Finance Receivables
IncreaseDecreaseInFinanceReceivables
-774000
CY2023Q4 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
4448000
CY2022Q4 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
-208000
CY2023Q4 us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
0
CY2022Q4 us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
-133000
CY2023Q4 us-gaap Increase Decrease In Other Current Assets
IncreaseDecreaseInOtherCurrentAssets
-659000
CY2022Q4 us-gaap Increase Decrease In Other Current Assets
IncreaseDecreaseInOtherCurrentAssets
-276000
CY2023Q4 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
2931000
CY2022Q4 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-7233000
CY2023Q4 us-gaap Increase Decrease In Interest Payable Net
IncreaseDecreaseInInterestPayableNet
16000
CY2022Q4 us-gaap Increase Decrease In Interest Payable Net
IncreaseDecreaseInInterestPayableNet
18000
CY2023Q4 cspi Increase Decrease In Operating Lease Liabilities
IncreaseDecreaseInOperatingLeaseLiabilities
-123000
CY2022Q4 cspi Increase Decrease In Operating Lease Liabilities
IncreaseDecreaseInOperatingLeaseLiabilities
-144000
CY2023Q4 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
-645000
CY2022Q4 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
-284000
CY2023Q4 us-gaap Increase Decrease In Pension And Postretirement Obligations
IncreaseDecreaseInPensionAndPostretirementObligations
-32000
CY2022Q4 us-gaap Increase Decrease In Pension And Postretirement Obligations
IncreaseDecreaseInPensionAndPostretirementObligations
-267000
CY2023Q4 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
13000
CY2022Q4 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
0
CY2023Q4 us-gaap Increase Decrease In Other Noncurrent Liabilities
IncreaseDecreaseInOtherNoncurrentLiabilities
26000
CY2022Q4 us-gaap Increase Decrease In Other Noncurrent Liabilities
IncreaseDecreaseInOtherNoncurrentLiabilities
-134000
CY2023Q4 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
1673000
CY2022Q4 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-4227000
CY2023Q4 us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
6000
CY2022Q4 us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
51000
CY2023Q4 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
120000
CY2022Q4 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
44000
CY2023Q4 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-126000
CY2022Q4 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-95000
CY2023Q4 us-gaap Proceeds From Repayments Of Lines Of Credit
ProceedsFromRepaymentsOfLinesOfCredit
-755000
CY2022Q4 us-gaap Proceeds From Repayments Of Lines Of Credit
ProceedsFromRepaymentsOfLinesOfCredit
325000
CY2023Q4 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
427000
CY2022Q4 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
449000
CY2023Q4 us-gaap Finance Lease Principal Payments
FinanceLeasePrincipalPayments
0
CY2022Q4 us-gaap Finance Lease Principal Payments
FinanceLeasePrincipalPayments
1000
CY2023Q4 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-1182000
CY2022Q4 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-125000
CY2023Q4 us-gaap Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
29000
CY2022Q4 us-gaap Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
50000
CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
394000
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-4397000
CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
25217000
CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
23982000
CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
25611000
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
19585000
CY2023Q4 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
0
CY2022Q4 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
70000
CY2023Q4 us-gaap Interest Paid Net
InterestPaidNet
21000
CY2022Q4 us-gaap Interest Paid Net
InterestPaidNet
0
CY2023Q4 us-gaap Dividends Payable Current And Noncurrent
DividendsPayableCurrentAndNoncurrent
189000
CY2022Q4 us-gaap Dividends Payable Current And Noncurrent
DividendsPayableCurrentAndNoncurrent
137000
CY2023Q4 cspi Customer Financing For Inventory Sold
CustomerFinancingForInventorySold
1657000
CY2022Q4 cspi Customer Financing For Inventory Sold
CustomerFinancingForInventorySold
2852000
CY2023Q4 us-gaap Year Founded
YearFounded
1968
CY2023Q4 us-gaap Number Of Operating Segments
NumberOfOperatingSegments
2
CY2023Q4 us-gaap Use Of Estimates
UseOfEstimates
<p style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;margin:0pt 0pt 12pt 0pt;"><span style="font-style:italic;">Use of estimates</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. These estimates and assumptions are related to the allowance for credit losses for accounts receivable and financing receivables, reserves for inventory obsolescence, the impairment assessment of intangible assets, right-of-use assets and lease liabilities, and the calculation of standalone selling price for revenue recognition, the calculation of liabilities related to deferred compensation and retirement plans and the calculation of income tax liabilities. Actual results may differ from those estimates under different assumptions or conditions.</p>
CY2023Q4 cspi Managed Service Contracts Right To Refund Period
ManagedServiceContractsRightToRefundPeriod
P30D
CY2023Q4 us-gaap Revenues
Revenues
15375000
CY2022Q4 us-gaap Revenues
Revenues
18344000
CY2023Q4 us-gaap Contract With Customer Asset Net Current
ContractWithCustomerAssetNetCurrent
600000
CY2023Q3 us-gaap Contract With Customer Asset Net Current
ContractWithCustomerAssetNetCurrent
900000
CY2023Q4 us-gaap Contract With Customer Asset Net Noncurrent
ContractWithCustomerAssetNetNoncurrent
0
CY2023Q3 us-gaap Contract With Customer Asset Net Noncurrent
ContractWithCustomerAssetNetNoncurrent
0
CY2023Q4 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
1300000
CY2023Q3 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
1900000
CY2023Q4 us-gaap Contract With Customer Liability Noncurrent
ContractWithCustomerLiabilityNoncurrent
0
CY2023Q3 us-gaap Contract With Customer Liability Noncurrent
ContractWithCustomerLiabilityNoncurrent
0
CY2023Q4 us-gaap Contract With Customer Liability Revenue Recognized
ContractWithCustomerLiabilityRevenueRecognized
900000
CY2023Q4 us-gaap Revenue Practical Expedient Incremental Cost Of Obtaining Contract
RevenuePracticalExpedientIncrementalCostOfObtainingContract
true
CY2023Q4 us-gaap Capitalized Contract Cost Net Current
CapitalizedContractCostNetCurrent
159000
CY2023Q3 us-gaap Capitalized Contract Cost Net Current
CapitalizedContractCostNetCurrent
172000
CY2023Q4 us-gaap Capitalized Contract Cost Net Noncurrent
CapitalizedContractCostNetNoncurrent
0
CY2023Q3 us-gaap Capitalized Contract Cost Net Noncurrent
CapitalizedContractCostNetNoncurrent
0
CY2023Q4 us-gaap Capitalized Contract Cost Amortization
CapitalizedContractCostAmortization
108000
CY2022Q4 us-gaap Capitalized Contract Cost Amortization
CapitalizedContractCostAmortization
98000
CY2022Q4 us-gaap Capitalized Contract Cost Impairment Loss
CapitalizedContractCostImpairmentLoss
0
CY2023Q4 us-gaap Capitalized Contract Cost Impairment Loss
CapitalizedContractCostImpairmentLoss
0
CY2023Q4 us-gaap Inventory Net
InventoryNet
6963000
CY2023Q3 us-gaap Inventory Net
InventoryNet
2542000
CY2023Q4 cspi Performance Obligation Payment Terms
PerformanceObligationPaymentTerms
P30D
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Optional Exemption Variable Consideration
RevenueRemainingPerformanceObligationOptionalExemptionVariableConsideration
true
CY2023Q4 us-gaap Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
483000
CY2023Q4 us-gaap Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
415000
CY2023Q4 us-gaap Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
92000
CY2023Q4 us-gaap Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
1000
CY2023Q4 us-gaap Revenue Remaining Performance Obligation
RevenueRemainingPerformanceObligation
991000
CY2023Q4 us-gaap Net Income Loss
NetIncomeLoss
-73000
CY2022Q4 us-gaap Net Income Loss
NetIncomeLoss
961000
CY2023Q4 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
0
CY2022Q4 cspi Net Income Loss Attributable To Nonvested Common Stock
NetIncomeLossAttributableToNonvestedCommonStock
-55000
CY2023Q4 cspi Net Income Attributable To Common Stockholders
NetIncomeAttributableToCommonStockholders
-73000
CY2022Q4 cspi Net Income Attributable To Common Stockholders
NetIncomeAttributableToCommonStockholders
906000
CY2023Q4 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
4432000
CY2022Q4 cspi Weighted Average Total Shares Outstanding Basic
WeightedAverageTotalSharesOutstandingBasic
4554000
CY2023Q4 us-gaap Incremental Common Shares Attributable To Participating Nonvested Shares With Non Forfeitable Dividend Rights
IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights
0
CY2022Q4 us-gaap Incremental Common Shares Attributable To Participating Nonvested Shares With Non Forfeitable Dividend Rights
IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights
259000
CY2023Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
4432000
CY2022Q4 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
4295000
CY2023Q4 us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
0
CY2022Q4 us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
33000
CY2023Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
4432000
CY2022Q4 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
4328000
CY2023Q4 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.02
CY2022Q4 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.21
CY2023Q4 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.02
CY2022Q4 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.21
CY2023Q3 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
100000
CY2022Q3 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
88000
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Write Offs
AllowanceForDoubtfulAccountsReceivableWriteOffs
0
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable Write Offs
AllowanceForDoubtfulAccountsReceivableWriteOffs
0
CY2023Q4 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
28000
CY2022Q4 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
27000
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
61000
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
115000
CY2023Q4 us-gaap Financing Receivable Modified Weighted Average Interest Rate Decrease From Modification
FinancingReceivableModifiedWeightedAverageInterestRateDecreaseFromModification
0.065
CY2023Q4 us-gaap Interest And Fee Income Loans And Leases
InterestAndFeeIncomeLoansAndLeases
193000
CY2022Q4 us-gaap Interest And Fee Income Loans And Leases
InterestAndFeeIncomeLoansAndLeases
182000
CY2023Q4 us-gaap Notes Receivable Gross
NotesReceivableGross
10785000
CY2023Q3 us-gaap Notes Receivable Gross
NotesReceivableGross
12254000
CY2023Q4 cspi Financing Receivable Unearned Interest Income Before Allowance For Credit Losses
FinancingReceivableUnearnedInterestIncomeBeforeAllowanceForCreditLosses
758000
CY2023Q3 cspi Financing Receivable Unearned Interest Income Before Allowance For Credit Losses
FinancingReceivableUnearnedInterestIncomeBeforeAllowanceForCreditLosses
859000
CY2023Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
77000
CY2023Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
0
CY2023Q4 us-gaap Notes Receivable Net
NotesReceivableNet
9950000
CY2023Q3 us-gaap Notes Receivable Net
NotesReceivableNet
11395000
CY2023Q4 us-gaap Notes And Loans Receivable Net Current
NotesAndLoansReceivableNetCurrent
7497000
CY2023Q3 us-gaap Notes And Loans Receivable Net Current
NotesAndLoansReceivableNetCurrent
7171000
CY2023Q4 us-gaap Notes And Loans Receivable Net Noncurrent
NotesAndLoansReceivableNetNoncurrent
2453000
CY2023Q3 us-gaap Notes And Loans Receivable Net Noncurrent
NotesAndLoansReceivableNetNoncurrent
4224000
CY2023Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
0
CY2022Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
0
CY2023Q4 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
0
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
0
CY2023Q4 us-gaap Provision For Loan Losses Expensed
ProvisionForLoanLossesExpensed
-5000
CY2022Q4 us-gaap Provision For Loan Losses Expensed
ProvisionForLoanLossesExpensed
0
CY2023Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
77000
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
0
CY2023Q4 cspi Financing Receivables Non Accrual Status
FinancingReceivablesNonAccrualStatus
0
CY2023 cspi Financing Receivables Non Accrual Status
FinancingReceivablesNonAccrualStatus
0
CY2023Q4 us-gaap Financing Receivable Originated In Current Fiscal Year
FinancingReceivableOriginatedInCurrentFiscalYear
592000
CY2023Q4 us-gaap Financing Receivable Originated In Fiscal Year Before Latest Fiscal Year
FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear
3779000
CY2023Q4 us-gaap Financing Receivable Originated Three Years Before Latest Fiscal Year
FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear
4545000
CY2023Q4 us-gaap Financing Receivable Originated Four Years Before Latest Fiscal Year
FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear
1869000
CY2023Q4 us-gaap Notes Receivable Gross
NotesReceivableGross
10785000
CY2023Q4 us-gaap Contract Receivable Due One Year Or Less
ContractReceivableDueOneYearOrLess
5653000
CY2023Q4 us-gaap Contract Receivable Due One To Two Years
ContractReceivableDueOneToTwoYears
3466000
CY2023Q4 us-gaap Contract Receivable Due Two To Three Years
ContractReceivableDueTwoToThreeYears
1038000
CY2023Q4 us-gaap Contract Receivable Due Three To Four Years
ContractReceivableDueThreeToFourYears
628000
CY2023Q4 us-gaap Accounts Receivable Billed For Long Term Contracts Or Programs
AccountsReceivableBilledForLongTermContractsOrPrograms
10785000
CY2023Q4 cspi Financing Receivable Unearned Interest Income Before Allowance For Credit Losses
FinancingReceivableUnearnedInterestIncomeBeforeAllowanceForCreditLosses
758000
CY2023Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
77000
CY2023Q4 cspi Contractual Receivables Net Of Unearned Income
ContractualReceivablesNetOfUnearnedIncome
9950000
CY2023Q4 us-gaap Inventory Raw Materials
InventoryRawMaterials
227000
CY2023Q3 us-gaap Inventory Raw Materials
InventoryRawMaterials
247000
CY2023Q4 us-gaap Inventory Work In Process
InventoryWorkInProcess
279000
CY2023Q3 us-gaap Inventory Work In Process
InventoryWorkInProcess
36000
CY2023Q4 us-gaap Inventory Finished Goods
InventoryFinishedGoods
6457000
CY2023Q3 us-gaap Inventory Finished Goods
InventoryFinishedGoods
2259000
CY2023Q4 cspi Lease Cost Gross
LeaseCostGross
141000
CY2022Q4 cspi Lease Cost Gross
LeaseCostGross
172000
CY2023Q4 us-gaap Lease Cost
LeaseCost
141000
CY2022Q4 us-gaap Lease Cost
LeaseCost
171000
CY2023Q4 us-gaap Operating Lease Payments
OperatingLeasePayments
134000
CY2022Q4 us-gaap Operating Lease Payments
OperatingLeasePayments
166000
CY2023Q4 us-gaap Short Term Lease Payments
ShortTermLeasePayments
9000
CY2022Q4 us-gaap Short Term Lease Payments
ShortTermLeasePayments
10000
CY2023Q4 us-gaap Finance Lease Principal Payments
FinanceLeasePrincipalPayments
0
CY2022Q4 us-gaap Finance Lease Principal Payments
FinanceLeasePrincipalPayments
1000
CY2023Q4 us-gaap Proceeds From Lease Payments
ProceedsFromLeasePayments
-5000
CY2022Q4 us-gaap Proceeds From Lease Payments
ProceedsFromLeasePayments
-5000
CY2023Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
10823000
CY2023Q3 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
10034000
CY2023Q4 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
13000
CY2022Q4 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
133000
CY2023Q4 cspi Estimated Annualized Effective Income Tax Rate
EstimatedAnnualizedEffectiveIncomeTaxRate
0.23
CY2023Q4 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.23
CY2023Q4 us-gaap Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax
AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax
-4522000
CY2023Q3 us-gaap Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax
AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax
-4829000
CY2023Q4 us-gaap Accumulated Other Comprehensive Income Loss Defined Benefit Pension And Other Postretirement Plans Net Of Tax
AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax
1265000
CY2023Q3 us-gaap Accumulated Other Comprehensive Income Loss Defined Benefit Pension And Other Postretirement Plans Net Of Tax
AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax
1265000
CY2023Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-5787000
CY2023Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-6094000
CY2023Q4 us-gaap Revenues
Revenues
15375000
CY2023Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
-343000
CY2023Q4 us-gaap Interest Expense Other
InterestExpenseOther
49000
CY2023Q4 us-gaap Interest Income Other
InterestIncomeOther
496000
CY2023Q4 us-gaap Assets
Assets
67427000
CY2023Q4 us-gaap Segment Expenditure Addition To Long Lived Assets
SegmentExpenditureAdditionToLongLivedAssets
120000
CY2023Q4 us-gaap Depreciation And Amortization
DepreciationAndAmortization
79000
CY2022Q4 us-gaap Revenues
Revenues
18344000
CY2022Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
1364000
CY2022Q4 us-gaap Interest Expense Other
InterestExpenseOther
64000
CY2022Q4 us-gaap Interest Income Other
InterestIncomeOther
261000
CY2022Q4 us-gaap Assets
Assets
68974000
CY2022Q4 us-gaap Segment Expenditure Addition To Long Lived Assets
SegmentExpenditureAdditionToLongLivedAssets
44000
CY2022Q4 us-gaap Depreciation And Amortization
DepreciationAndAmortization
90000
CY2023Q4 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.04
CY2023Q4 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2023Q4 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2023Q4 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2023Q4 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false

Files In Submission

Name View Source Status
0000356037-24-000016-index-headers.html Edgar Link pending
0000356037-24-000016-index.html Edgar Link pending
0000356037-24-000016.txt Edgar Link pending
0000356037-24-000016-xbrl.zip Edgar Link pending
cspi-20231231.xsd Edgar Link pending
cspi-20231231x10q.htm Edgar Link pending
cspi-20231231xex31d1.htm Edgar Link pending
cspi-20231231xex31d2.htm Edgar Link pending
cspi-20231231x10q_htm.xml Edgar Link completed
cspi-20231231xex32d1.htm Edgar Link pending
Financial_Report.xlsx Edgar Link pending
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
R10.htm Edgar Link pending
R11.htm Edgar Link pending
R12.htm Edgar Link pending
R13.htm Edgar Link pending
R14.htm Edgar Link pending
R15.htm Edgar Link pending
R16.htm Edgar Link pending
R17.htm Edgar Link pending
R18.htm Edgar Link pending
R19.htm Edgar Link pending
R2.htm Edgar Link pending
R20.htm Edgar Link pending
R21.htm Edgar Link pending
R22.htm Edgar Link pending
R23.htm Edgar Link pending
R24.htm Edgar Link pending
R25.htm Edgar Link pending
R26.htm Edgar Link pending
R27.htm Edgar Link pending
R28.htm Edgar Link pending
R29.htm Edgar Link pending
R3.htm Edgar Link pending
R30.htm Edgar Link pending
R31.htm Edgar Link pending
R32.htm Edgar Link pending
R33.htm Edgar Link pending
R34.htm Edgar Link pending
R35.htm Edgar Link pending
R36.htm Edgar Link pending
R37.htm Edgar Link pending
R38.htm Edgar Link pending
R39.htm Edgar Link pending
R4.htm Edgar Link pending
R40.htm Edgar Link pending
R41.htm Edgar Link pending
R42.htm Edgar Link pending
R43.htm Edgar Link pending
R44.htm Edgar Link pending
R45.htm Edgar Link pending
R46.htm Edgar Link pending
R47.htm Edgar Link pending
R48.htm Edgar Link pending
R49.htm Edgar Link pending
R5.htm Edgar Link pending
R50.htm Edgar Link pending
cspi-20231231_def.xml Edgar Link unprocessable
cspi-20231231_lab.xml Edgar Link unprocessable
cspi-20231231_pre.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable
R51.htm Edgar Link pending
R52.htm Edgar Link pending
R53.htm Edgar Link pending
R54.htm Edgar Link pending
R55.htm Edgar Link pending
R56.htm Edgar Link pending
R57.htm Edgar Link pending
R58.htm Edgar Link pending
R59.htm Edgar Link pending
R6.htm Edgar Link pending
R60.htm Edgar Link pending
R61.htm Edgar Link pending
R62.htm Edgar Link pending
R63.htm Edgar Link pending
R64.htm Edgar Link pending
R65.htm Edgar Link pending
R7.htm Edgar Link pending
R8.htm Edgar Link pending
R9.htm Edgar Link pending
report.css Edgar Link pending
Show.js Edgar Link pending
cspi-20231231_cal.xml Edgar Link unprocessable