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CSP INC MA (CSPI)

CSP INC MA (CSPI)

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Cash Flow Overview

Change in Cash
-$2,490K
Free Cash flow
-$3,021K
Unit: Thousand (K) dollars
Positive Cash Flow Breakdown
    • Other noncurrent liabilities
    • Net borrowing (repayment) under ...
    • Stock-based compensation expense...
    • Others
Negative Cash Flow Breakdown
    • Accounts payable and accrued exp...
    • Inventories
    • Financing receivables
    • Others
Cash Flow
2025-12-31
2025-09-30
2025-06-30
Net income
91
-191
100
Depreciation
60
55
182
Amortization of intangibles
2
2
5
Loss on disposal of fixed assets, net
-1
0
-1
Foreign exchange loss (gain)
-7
70
-37
Provision (benefit) for credit losses - financing receivables
21
17
46
(benefit) provision for credit losses - accounts receivable
-27
-1
26
Provision for obsolete inventory
-
81
101
Amortization of lease right-of-use assets
103
96
362
Stock-based compensation expense on restricted stock awards
463
411
1,358
Deferred income taxes
-250
104
1,721
Increase in cash surrender value of life insurance
32
39
163
Accounts receivable
-243
-1,403
-1,071
Financing receivables
254
7,983
-322
Inventories
924
-1,987
1,318
Refundable income taxes
-67
-
67
Other assets
-145
235
-805
Accounts payable and accrued expenses
-5,193
6,987
490
Operating lease liabilities
-73
-195
-255
Deferred revenue and contract liabilities
128
-78
-590
Pension and retirement plans
31
144
-701
Income taxes payable
-124
-66
-206
Other noncurrent liabilities
2,166
-390
485
Net cash (used in) provided by operating activities
-2,916
1,898
370
Life insurance premiums paid
-
0
54
Additions of intangible assets
-
26
0
Purchases of property, equipment and improvements
105
228
120
Net cash used in investing activities
-105
-254
-174
Repayments on note payable
-
0
0
Repurchases of common stock
-
234
635
Proceeds from issuance of shares under equity compensation plans
-
187
99
Dividends paid
-
298
890
Net borrowing (repayment) under line-of-credit agreement
533
-237
-3,028
Net cash provided by (used in) financing activities
533
-582
-4,454
Effects of exchange rate on cash, net
-2
48
-19
Net (decrease) increase in cash and cash equivalents
-2,490
1,110
-4,277
Cash and cash equivalents at beginning of period
27,418
30,585
-
Cash and cash equivalents at end of period
24,928
27,418
-
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Net borrowing(repayment) under...$533K Net cash provided by(used in) financing...$533K Net (decrease)increase in cash and cash...-$2,490K Canceled cashflow$533K Other noncurrentliabilities$2,166K Stock-based compensationexpense on restricted...$463K Deferred income taxes-$250K Accounts receivable-$243K Other assets-$145K Deferred revenue andcontract liabilities$128K Amortization of leaseright-of-use assets$103K Net income$91K Refundable income taxes-$67K Depreciation$60K Pension and retirementplans$31K Provision (benefit) forcredit losses -...$21K Foreign exchange loss(gain)-$7K Amortization of intangibles$2K Loss on disposal offixed assets, net-$1K Net cash (used in)provided by operating...-$2,916K Canceled cashflow$3,778K Net cash used ininvesting activities-$105K Effects of exchange rateon cash, net-$2K Accounts payable andaccrued expenses-$5,193K Inventories$924K Financing receivables$254K Income taxes payable-$124K Operating leaseliabilities-$73K Increase in cashsurrender value of life...$32K (benefit) provision forcredit losses -...-$27K Purchases of property,equipment and...$105K