CSP Inc: 10-Q filed 2020-02-12

Name: CSP Inc: 10-Q filed 2020-02-12
Creator: CSP Inc

What CSP Inc reported in its quarterly report filed 2020-02-12 (fiscal Q1 2020): 44 published measures, 90 facts as tagged in accession 0000356037-20-000004.

This filing

Form: 10-Q (quarterly report)
Filed: 2020-02-12
Fiscal period: fiscal Q1 2020
Accession: 0000356037-20-000004 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All CSP Inc filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit
At 2019-12-31	56,248,000	USD
At 2019-09-30	59,369,000	USD
At 2018-12-31	54,595,000	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2019-12-31	26,450,000	USD
At 2019-09-30	28,941,000	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2019-12-31	29,798,000	USD
At 2019-09-30	30,428,000	USD
At 2018-12-31	33,419,000	USD
At 2018-09-30	33,802,000	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2019-12-31	17,627,000	USD
At 2019-09-30	18,099,000	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-540,000	USD	92
2018-10-01 to 2018-12-31	50,000	USD	92

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-370,000	USD	92
2018-10-01 to 2018-12-31	-3,549,000	USD	92

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	207,000	USD	92
2018-10-01 to 2018-12-31	233,000	USD	92

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	16,572,000	USD	92
2018-10-01 to 2018-12-31	18,980,000	USD	92

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-133,000	USD	92
2018-10-01 to 2018-12-31	-477,000	USD	92

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-267,000	USD	92
2018-10-01 to 2018-12-31	-233,000	USD	92

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2019-12-31	26,083,000	USD
At 2019-09-30	27,246,000	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	3,963,000	shares	92
2018-10-01 to 2018-12-31	3,868,000	shares	92

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	3,963,000	shares	92
2018-10-01 to 2018-12-31	3,966,000	shares	92

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-0.14	USD/shares	92
2018-10-01 to 2018-12-31	0.01	USD/shares	92

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-0.14	USD/shares	92
2018-10-01 to 2018-12-31	0.01	USD/shares	92

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-70,000	USD	92
2018-10-01 to 2018-12-31	2,000	USD	92

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2019-12-31	1,356,000	USD
At 2019-09-30	1,273,000	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	205,000	USD	92
2018-10-01 to 2018-12-31	178,000	USD	92

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-402,000	USD	92
2018-10-01 to 2018-12-31	15,000	USD	92

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2019-12-31	41,088,000	USD
At 2019-09-30	46,534,000	USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2019-12-31	14,459,000	USD
At 2019-09-30	20,027,000	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	4,433,000	USD	92
2018-10-01 to 2018-12-31	4,334,000	USD	92

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2019-12-31	5,507,000	USD
At 2019-09-30	7,818,000	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	4,031,000	USD	92
2018-10-01 to 2018-12-31	4,349,000	USD	92

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	12,541,000	USD	92
2018-10-01 to 2018-12-31	14,631,000	USD	92

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	3,761,000	USD	92
2018-10-01 to 2018-12-31	3,589,000	USD	92

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	672,000	USD	92
2018-10-01 to 2018-12-31	745,000	USD	92

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2019-12-31	4,154,000	shares
At 2019-09-30	4,154,000	shares

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2019-12-31	-12,267,000	USD
At 2019-09-30	-12,593,000	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2019-12-31	2,288,000	USD
At 2019-10-01	2,448,000	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2019-12-31	2,364,000	USD
At 2019-10-01	2,529,000	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2019-12-31	35,000	USD
At 2019-09-30	37,000	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2019-12-31	149,000	USD
At 2019-09-30	116,000	USD

Other noncurrent liabilities

Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2019-12-31	505,000	USD
At 2019-09-30	632,000	USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

Period	Value	Unit	Days
At 2019-12-31	1,433,000	USD
At 2019-09-30	741,000	USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-540,000	USD	92
2018-10-01 to 2018-12-31	50,000	USD	92

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-214,000	USD	92
2018-10-01 to 2018-12-31	-120,000	USD	92

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	2,000	USD	92
2018-10-01 to 2018-12-31	5,000	USD	92

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	11,000	USD	92
2018-10-01 to 2018-12-31	2,000	USD	92

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-208,000	USD	92
2018-10-01 to 2018-12-31	37,000	USD	92

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	111,000	USD	92
2018-10-01 to 2018-12-31	67,000	USD	92

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	188,000	USD	92

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-20,000	USD	92
2018-10-01 to 2018-12-31	-2,000	USD	92

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2019-10-01 to 2019-12-31	-2,199,000	USD	92
2018-10-01 to 2018-12-31	-629,000	USD	92

Inspect the source

Entity: CSP Inc / CIK 0000356037
Captured: 2026-09-19T14:57:34.389Z
SEC response SHA-256: 8e8bacb035d77b68d1e1d0205c8f454125d17ded56fd340a71e6c32988e53a1e

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Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000356037.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))