CSP Inc. (CSPI)

CSP Inc. Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	28.89	25.22	23.98	20.01	19.26	18.1
Cash & Short-Term Investments	28.89	25.22	23.98	20.01	19.26	18.1
Cash Growth	78.35%	5.15%	19.87%	3.86%	6.44%	-27.91%
Accounts Receivable	18.95	21.03	27.41	21.47	14.7	16.08
Other Receivables	-	-	1.05	1.66	0.81	0.49
Receivables	18.95	21.03	28.46	23.12	15.51	16.57
Inventory	2.48	2.54	4.37	3.99	5.29	7.82
Other Current Assets	1.3	1.57	2.64	1.92	1.54	4.05
Total Current Assets	51.61	50.36	59.46	49.03	41.59	46.53
Property, Plant & Equipment	1.1	1.49	1.81	2.12	3.06	1.27
Other Intangible Assets	0.05	0.05	0.01	0.02	0.03	0.04
Long-Term Accounts Receivable	3.72	0.01	0	0.02	0.08	0.42
Long-Term Deferred Tax Assets	2.58	2.35	-	-	1.15	1.95
Long-Term Deferred Charges	-	-	-	0.01	0.02	-
Other Long-Term Assets	7.75	11.65	13.79	11.78	7.72	9.16
Total Assets	66.8	65.9	75.06	62.97	53.65	59.37
Accounts Payable	11.8	6.72	19.24	11.27	5.6	13.5
Accrued Expenses	0.08	3	2.73	2.28	2.21	2.41
Short-Term Debt	0.83	1.52	3.12	0.94	1.57	2.46
Current Portion of Long-Term Debt	-	0.45	0.43	0.76	1.61	0.32
Current Portion of Leases	-	0.5	0.55	0.62	0.95	0.33
Current Income Taxes Payable	0.33	0.91	-	-	-	-
Current Unearned Revenue	1.57	1.9	4.06	1.89	0.95	0.74
Other Current Liabilities	-	0.66	0.04	0.07	0.08	0.27
Total Current Liabilities	14.6	15.66	30.18	17.83	12.98	20.03
Long-Term Debt	-	-	0.45	0.88	2.49	0.68
Long-Term Leases	0.15	0.48	0.62	0.83	1.44	-
Long-Term Unearned Revenue	-	-	-	0.4	0.15	0.3
Other Long-Term Liabilities	2.73	2.36	3.51	4.9	0.59	1.03
Total Liabilities	18.66	19.76	36.1	28.93	24.11	28.94
Common Stock	0.1	0.05	0.05	0.05	0.04	0.04
Additional Paid-In Capital	22.05	20.88	19.48	18.26	16.99	15.73
Retained Earnings	31.83	31.31	26.77	25.19	24.49	27.25
Comprehensive Income & Other	-5.84	-6.09	-7.33	-9.45	-12	-12.59
Shareholders' Equity	48.14	46.15	38.96	34.05	29.53	30.43
Total Liabilities & Equity	66.8	65.9	75.06	62.97	53.65	59.37
Total Debt	0.98	2.95	5.18	4.02	8.07	3.79
Net Cash (Debt)	27.91	22.27	18.81	15.99	11.2	14.31
Net Cash Growth	101.54%	18.42%	17.60%	42.80%	-21.72%	-34.56%
Net Cash Per Share	2.99	2.49	2.20	1.89	1.39	1.82
Filing Date Shares Outstanding	9.76	9.46	9.11	8.79	8.55	8.31
Total Common Shares Outstanding	9.74	9.46	9.11	8.79	8.55	8.31
Working Capital	37.01	34.71	29.28	31.21	28.61	26.51
Book Value Per Share	4.94	4.88	4.28	3.87	3.45	3.66
Tangible Book Value	48.09	46.1	38.95	34.03	29.51	30.39
Tangible Book Value Per Share	4.94	4.88	4.28	3.87	3.45	3.66
Machinery	-	8.82	8.96	8.82	8.72	8.5
Leasehold Improvements	-	0.22	0.22	0.22	0.22	0.22
Order Backlog	-	9.3	23.2	13	4.9	4.5

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