CSP Inc. (CSPI)

CSP Inc. Balance Sheet

Financials in millions USD. Fiscal year is October - September.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	30.65	30.59	25.22	23.98	20.01	19.26
Cash & Short-Term Investments	30.65	30.59	25.22	23.98	20.01	19.26
Cash Growth	19.69%	21.29%	5.15%	19.87%	3.86%	6.44%
Accounts Receivable	18.07	20.58	21.03	27.41	21.47	14.7
Other Receivables	-	-	-	1.05	1.66	0.81
Receivables	18.07	20.58	21.03	28.46	23.12	15.51
Inventory	1.96	2.29	2.54	4.37	3.99	5.29
Other Current Assets	1.52	1.39	1.58	2.64	1.92	1.54
Total Current Assets	52.19	54.85	50.36	59.46	49.03	41.59
Property, Plant & Equipment	0.78	0.92	1.49	1.81	2.12	3.06
Other Intangible Assets	0.05	0.05	0.05	0.01	0.02	0.03
Long-Term Accounts Receivable	2.64	2.92	4.22	0	0.02	0.08
Long-Term Deferred Tax Assets	3.32	2.73	2.35	-	-	1.15
Long-Term Deferred Charges	-	-	-	-	0.01	0.02
Other Long-Term Assets	8.54	7.96	7.43	13.79	11.78	7.72
Total Assets	67.52	69.44	65.9	75.06	62.97	53.65
Accounts Payable	8.22	6.95	5.14	19.24	11.27	5.6
Accrued Expenses	0.08	2.5	3	2.73	2.28	2.21
Short-Term Debt	2.58	4.17	1.52	3.12	0.94	1.57
Current Portion of Long-Term Debt	-	-	0.45	0.43	0.76	1.61
Current Portion of Leases	-	0.38	0.5	0.55	0.62	0.95
Current Income Taxes Payable	0.65	0.18	0.91	-	-	-
Current Unearned Revenue	2.62	2.17	1.9	4.06	1.89	0.95
Other Current Liabilities	2.42	2.33	2.24	0.04	0.07	0.08
Total Current Liabilities	16.56	18.68	15.66	30.18	17.83	12.98
Long-Term Debt	-	-	-	0.45	0.88	2.49
Long-Term Leases	0.08	0.12	0.48	0.62	0.83	1.44
Long-Term Unearned Revenue	-	-	-	-	0.4	0.15
Other Long-Term Liabilities	2.14	2.06	2.36	3.51	4.9	0.59
Total Liabilities	20.07	22.17	19.76	36.1	28.93	24.11
Common Stock	0.1	0.1	0.09	0.05	0.05	0.04
Additional Paid-In Capital	23.2	22.69	20.84	19.48	18.26	16.99
Retained Earnings	30.02	29.85	31.31	26.77	25.19	24.49
Comprehensive Income & Other	-5.86	-5.37	-6.09	-7.33	-9.45	-12
Shareholders' Equity	47.46	47.27	46.15	38.96	34.05	29.53
Total Liabilities & Equity	67.52	69.44	65.9	75.06	62.97	53.65
Total Debt	2.66	4.67	2.95	5.18	4.02	8.07
Net Cash (Debt)	27.99	25.92	22.27	18.81	15.99	11.2
Net Cash Growth	14.27%	16.38%	18.42%	17.60%	42.80%	-21.72%
Net Cash Per Share	3.03	2.87	2.49	2.20	1.89	1.39
Filing Date Shares Outstanding	9.88	9.88	9.46	9.11	8.79	8.55
Total Common Shares Outstanding	9.88	9.78	9.46	9.11	8.79	8.55
Working Capital	35.63	36.17	34.71	29.28	31.21	28.61
Book Value Per Share	4.80	4.84	4.88	4.28	3.87	3.45
Tangible Book Value	47.41	47.22	46.1	38.95	34.03	29.51
Tangible Book Value Per Share	4.80	4.83	4.88	4.28	3.87	3.45
Machinery	-	9.01	8.82	8.96	8.82	8.72
Leasehold Improvements	-	0.22	0.22	0.22	0.22	0.22
Order Backlog	-	5.7	9.3	23.2	13	4.9

Source: S&P Capital IQ. Standard template. Financial Sources.