CSP INC /MA/ (CSPI) Financial Statements — Income, Balance Sheet, Cash Flow

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Financial Statements — CSPI

Balance Sheet

(in millions USD)

Metric	Q2 2026	Q1 2026	Q3 2025	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022	Q2 2022	Q1 2022	Q3 2021	Q2 2021	Q1 2021
Cash & Equivalents	23.10	24.93	26.31	29.50	30.65	28.89	27.12	25.61	13.85	13.31	19.59	21.42	20.33	19.30	19.65	20.40	19.93
Short-term Investments	--	--	--	--	--	--	--	--	2.35	3.53	--	--	--	--	--	--	--
Accounts Receivable	13.55	11.79	13.45	13.65	14.89	--	0.07	11.72	--	--	--	--	--	--	--	--	--
Inventory	1.55	2.37	3.53	2.11	1.96	2.48	1.48	6.96	4.18	6.34	4.12	5.61	4.06	4.19	5.18	4.22	5.85
Total Current Assets	49.04	49.16	49.50	50.34	52.19	51.61	50.86	53.62	48.51	50.90	53.63	52.29	47.08	49.81	45.76	44.78	41.94
Property, Plant & Equipment	0.53	0.58	0.37	0.36	0.41	0.48	0.51	0.57	0.60	0.66	0.60	0.72	0.78	0.81	0.84	0.89	0.98
Intangible Assets	0.06	0.07	0.05	0.05	0.05	0.05	0.05	0.05	0.05	0.05	0.06	0.01	0.01	0.02	0.02	0.02	0.03
Total Non-current Assets*	21.27	20.00	17.28	16.78	15.33	15.20	13.34	13.81	19.09	15.13	15.34	12.22	11.35	11.98	14.79	14.64	11.10
Total Assets	70.32	69.15	66.78	67.12	67.52	66.80	64.20	67.43	67.60	66.02	68.97	64.52	58.43	61.79	60.56	59.42	53.04
Accounts Payable	15.82	14.61	12.57	12.07	10.64	11.80	9.67	13.95	13.92	13.93	15.30	13.40	10.12	13.13	12.26	10.15	8.89
Total Current Liabilities	18.56	17.86	15.37	15.06	16.56	14.60	12.54	16.98	19.28	19.52	23.06	21.99	14.68	17.60	16.41	13.79	11.95
Total Non-current Liabilities*	6.74	6.49	3.93	4.61	3.51	4.06	3.42	3.97	4.10	5.06	5.20	8.06	9.60	10.25	13.49	14.83	9.83
Total Liabilities	25.30	24.34	19.30	19.67	20.07	18.66	15.95	20.95	23.38	24.58	28.26	30.04	24.28	27.85	29.90	28.62	21.79
Retained Earnings	27.32	27.49	28.42	29.24	30.02	31.83	32.38	31.03	30.09	27.77	27.59	25.51	24.88	24.83	24.37	24.80	25.64
Total Stockholder Equity	45.02	44.81	47.48	47.45	47.46	48.14	48.25	46.47	44.23	41.45	40.71	34.48	34.15	33.93	30.65	30.80	31.25

* Derived from reported values

Income Statement

(in millions USD) (except per-share rows)

Metric	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Total Revenue	16.01	12.04	14.47	15.45	13.15	15.67	13.03	13.11	13.71	15.38	15.33	17.71	13.27	18.34	16.68	13.33	11.98	12.37	10.01	13.72
Cost of Revenue	11.54	7.30	9.18	11.00	8.94	11.11	9.33	8.52	7.23	11.28	10.14	11.78	8.28	12.53	10.65	8.35	7.78	8.76	5.84	9.49
Gross Profit	4.47	4.74	5.29	4.45	4.21	4.56	3.70	4.58	6.48	4.10	5.19	5.93	4.99	5.82	6.04	4.97	4.20	3.61	4.17	4.23
Research & Development	0.82	0.86	0.91	0.79	0.76	0.79	0.79	0.74	0.73	0.70	0.71	0.74	0.86	0.84	0.86	0.88	0.72	0.63	0.70	0.70
Selling, General & Admin	4.51	3.99	4.92	4.89	4.44	4.13	4.95	4.57	4.52	3.74	4.79	4.61	3.90	3.62	4.82	4.07	3.51	3.38	3.83	3.89
Total Operating Expenses	5.32	4.85	5.83	5.68	5.20	4.92	5.74	5.30	5.24	4.44	5.49	5.35	4.75	4.45	5.68	4.96	4.22	4.01	4.52	4.59
Operating Income	(0.85)	(0.11)	(0.54)	(1.22)	(0.99)	(0.35)	(2.04)	(0.72)	1.23	(0.34)	(0.31)	0.57	0.24	1.36	0.36	0.02	(0.02)	(0.40)	(0.35)	(0.36)
Pretax Income	(0.30)	0.37	(0.21)	(1.01)	(0.79)	0.36	(1.82)	(0.26)	1.72	(0.06)	2.43	0.82	0.39	1.09	1.44	0.70	0.16	(0.35)	(0.07)	(0.39)
Tax Provision	(0.57)	0.28	(0.02)	(0.75)	(0.68)	(0.11)	(0.17)	(0.07)	0.14	0.01	1.02	(1.69)	0.07	0.13	0.02	0.01	0.01	0.01	(0.42)	0.04
Net Income	0.26	0.09	(0.19)	(0.26)	(0.11)	0.47	(1.66)	(0.18)	1.59	(0.07)	1.41	2.51	0.32	0.96	1.42	0.68	0.16	(0.37)	0.82	(0.42)
Basic EPS	0.03	0.01	(0.02)	(0.03)	(0.01)	0.05	(0.16)	(0.02)	0.16	(0.02)	0.30	0.53	0.07	0.21	0.33	0.15	0.03	(0.09)	0.19	(0.10)
Diluted EPS	0.03	0.01	(0.02)	(0.03)	(0.01)	0.05	(0.16)	(0.02)	0.16	(0.02)	0.29	0.52	0.07	0.21	0.33	0.15	0.03	(0.09)	0.20	(0.10)

Cash Flow Statement

(in millions USD)

Metric	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Operating Cash Flow	(0.49)	(2.92)	1.90	(3.28)	1.91	1.74	(1.51)	2.40	1.65	1.67	8.86	(0.42)	(0.30)	(4.23)	2.46	(1.05)	1.55	(0.28)	1.03	(0.93)
Capital Expenditures	0.01	0.11	0.23	0.07	0.01	0.05	0.02	0.05	0.01	0.12	0.01	0.03	0.14	0.04	0.01	0.03	0.06	0.14	0.01	0.04
Free Cash Flow*	(0.51)	(3.02)	1.67	(3.35)	1.91	1.69	(1.52)	2.35	1.64	1.55	8.84	(0.46)	(0.44)	(4.27)	2.44	(1.08)	1.49	(0.41)	1.01	(0.98)
Investing Cash Flow	(0.07)	(0.10)	(0.25)	(0.07)	(0.06)	(0.05)	(0.02)	(0.04)	(0.07)	(0.13)	2.34	1.15	(3.73)	(0.09)	(0.01)	0.28	(0.06)	(0.20)	(0.01)	(0.04)
Financing Cash Flow	(1.23)	0.53	(0.58)	0.15	(3.02)	(1.59)	3.20	(0.58)	(0.06)	(1.18)	0.20	(0.23)	(2.25)	(0.12)	0.01	1.97	(0.37)	(0.28)	(0.63)	0.29

* Derived from reported values

Dividends Per Share

(USD)

Metric	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q1 2021	Q4 2020	Q3 2020	Q2 2020	Q1 2020	Q4 2019
Dividends Per Share	0.03	0.03	0.03	0.03	0.03	0.03	0.01	0.03	0.03	0.04	0.04	0.04	0.03	0.03	0.15	0.00	0.00	0.15	0.15	0.15