CSP Inc. (CSPI) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 49.02M | 49.16M | 52.32M | 49.5M | 50.34M | 52.19M | 54.85M | 51.61M | 50.86M | 53.62M | 50.36M | 48.51M | 50.9M | 53.63M | 59.46M | 52.29M | 47.08M | 49.81M | 49.03M | 45.76M |
| Cash & Short-Term Investments | 23.1M | 24.93M | 27.42M | 26.31M | 29.5M | 30.65M | 30.59M | 28.89M | 27.12M | 25.61M | 25.22M | 16.21M | 16.86M | 19.59M | 23.98M | 21.44M | 20.37M | 19.35M | 20.01M | 19.65M |
| Cash Only | 23.1M | 24.93M | 27.42M | 26.31M | 29.5M | 30.65M | 30.59M | 28.89M | 27.12M | 25.61M | 25.22M | 13.85M | 13.31M | 19.59M | 23.98M | 21.41M | 20.33M | 19.3M | 20.01M | 19.65M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36M | 3.55M | 0 | 0 | 25K | 40K | 53K | 0 | 0 |
| Accounts Receivable | 22.29M | 19.5M | 20.94M | 17.39M | 16.84M | 17.37M | 18.88M | 18.15M | 20.41M | 19.82M | 20.13M | 23.67M | 22.95M | 22.23M | 22.99M | 19.77M | 19.04M | 20.78M | 18.7M | 18.07M |
| Days Sales Outstanding | 117.45 | 154.55 | 121.89 | 100.82 | 117.08 | 106.4 | 130.68 | 133.85 | 133.53 | 119.51 | 131.44 | 119.78 | 153.23 | 113.41 | 117.91 | 132.53 | 149.56 | 146.81 | 168.94 | 114.29 |
| Inventory | 1.55M | 2.37M | 1.44M | 3.53M | 2.11M | 1.96M | 2.29M | 2.48M | 1.48M | 6.96M | 2.54M | 4.18M | 6.34M | 4.12M | 4.37M | 5.61M | 4.05M | 4.19M | 3.99M | 5.18M |
| Days Inventory Outstanding | 15.25 | 23.99 | 24.93 | 23.34 | 20.46 | 17.59 | 23.5 | 21.1 | 53.14 | 38.76 | 30.5 | 40.65 | 56.84 | 31.17 | 43.12 | 52.64 | 47.67 | 42.96 | 72.24 | 45.05 |
| Other Current Assets | 2.08M | 2.36M | 2.52M | 2.27M | 1.9M | 2.21M | 3.09M | 2.1M | 1.86M | 1.22M | 2.48M | 4.45M | 4.75M | 7.7M | 8.11M | 5.47M | 3.61M | 5.5M | 6.34M | 4.63M |
| Total Non-Current Assets | 21.3M | 20M | 18.84M | 17.28M | 16.78M | 15.33M | 14.59M | 15.2M | 13.59M | 13.97M | 15.54M | 19.09M | 15.13M | 15.34M | 15.61M | 12.22M | 11.35M | 11.97M | 13.94M | 14.79M |
| Property, Plant & Equipment | 1.97M | 2.13M | 2.19M | 769K | 849K | 777K | 918K | 1.1M | 1.23M | 1.41M | 1.49M | 1.7M | 1.52M | 1.61M | 1.81M | 1.67M | 1.82M | 2M | 2.12M | 2.37M |
| Fixed Asset Turnover | 7.81x | 5.58x | 9.79x | 19.10x | 16.17x | 18.49x | 12.94x | 11.26x | 10.36x | 10.59x | 9.59x | 10.99x | 8.47x | 10.72x | 9.61x | 7.64x | 6.27x | 6.00x | 4.46x | 5.55x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 64K | 67K | 69K | 45K | 47K | 48K | 50K | 47K | 48K | 49K | 46K | 50K | 53K | 57K | 10K | 12K | 14K | 17K | 19K | 21K |
| Long-Term Investments | 8.63M | 0 | 6.01M | 3.07M | 3.66M | 2.64M | 2.93M | 3.72M | 2.18M | 2.45M | 4.23M | 8K | 9K | 11K | 3K | 6K | 9K | 11K | 15K | 31K |
| Other Non-Current Assets | 6.2M | 13.49M | 6.02M | 8.94M | 8.66M | 8.54M | 7.95M | 7.75M | 7.88M | 7.71M | 6.73M | 15.28M | 13.55M | 13.66M | 13.46M | 5.19M | 9.5M | 4.35M | 4.3M | 4.31M |
| Total Assets | 70.32M | 69.15M | 71.16M | 66.78M | 67.12M | 67.52M | 69.44M | 66.8M | 64.2M | 67.43M | 65.9M | 67.6M | 66.02M | 68.97M | 75.06M | 64.52M | 58.43M | 61.79M | 62.97M | 60.56M |
| Asset Turnover | 0.23x | 0.17x | 0.21x | 0.23x | 0.20x | 0.23x | 0.19x | 0.20x | 0.21x | 0.23x | 0.23x | 0.27x | 0.20x | 0.25x | 0.24x | 0.22x | 0.20x | 0.20x | 0.16x | 0.23x |
| Asset Growth % | 4.76% | 2.42% | 2.49% | -0.03% | 4.55% | 0.14% | 5.36% | -1.18% | -2.76% | -2.24% | -12.2% | 4.78% | 13% | 11.63% | 19.2% | 6.54% | -1.67% | 16.5% | 17.39% | 11.6% |
| Total Current Liabilities | 18.56M | 17.86M | 22.18M | 15.37M | 15.06M | 16.56M | 18.68M | 14.6M | 12.54M | 16.98M | 15.66M | 19.28M | 19.52M | 23.06M | 30.18M | 21.98M | 14.68M | 17.6M | 17.83M | 16.41M |
| Accounts Payable | 15.82M | 14.61M | 16.63M | 12.57M | 12.07M | 10.64M | 9.26M | 11.8M | 9.67M | 13.95M | 6.72M | 13.92M | 0 | 15.3M | 19.24M | 13.4M | 10.12M | 13.13M | 11.27M | 12.26M |
| Days Payables Outstanding | 118.67 | 196.8 | 146.31 | 101.96 | 114.29 | 82.42 | 103.8 | 114.59 | 148.69 | 84.3 | 93.65 | 107.55 | - | 126.83 | 141.05 | 128.12 | 134.42 | 128.19 | 185.4 | 107.37 |
| Short-Term Debt | 867K | 1.44M | 903K | 1.14M | 444K | 2.58M | 4.17M | 829K | 1.04M | 760K | 1.96M | 1.75M | 1.78M | 3.88M | 3.55M | 3.51M | 1.47M | 1.82M | 1.7M | 2.4M |
| Deferred Revenue (Current) | 1.78M | 1.63M | 1.5M | 1.58M | 2.47M | 2.62M | 2.17M | 1.57M | 1.67M | 1.25M | 1.9M | 3.5M | 3.7M | 3.77M | 4.06M | 4.67M | 2.66M | 2.22M | 1.89M | 1.45M |
| Other Current Liabilities | 0 | 0 | 1.5M | 0 | 0 | 0 | -164K | 0 | 0 | 0 | 991K | 0 | 14.04M | 0 | 430K | 0 | 0 | 0 | 503K | 0 |
| Current Ratio | 2.64x | 2.75x | 2.36x | 3.22x | 3.34x | 3.15x | 2.94x | 3.53x | 4.06x | 3.16x | 3.22x | 2.52x | 2.61x | 2.33x | 1.97x | 2.38x | 3.21x | 2.83x | 2.75x | 2.79x |
| Quick Ratio | 2.56x | 2.62x | 2.29x | 2.99x | 3.20x | 3.03x | 2.81x | 3.36x | 3.94x | 2.75x | 3.05x | 2.30x | 2.28x | 2.15x | 1.83x | 2.12x | 2.93x | 2.59x | 2.53x | 2.47x |
| Cash Conversion Cycle | 14.03 | -18.25 | 0.5 | 22.2 | 23.25 | 41.58 | 50.38 | 40.36 | 37.97 | 73.97 | 68.3 | 52.87 | - | 17.75 | 19.98 | 57.05 | 62.81 | 61.58 | 55.77 | 51.96 |
| Total Non-Current Liabilities | 6.74M | 6.49M | 4.43M | 3.93M | 4.61M | 3.51M | 3.48M | 4.06M | 3.42M | 3.97M | 4.1M | 4.09M | 5.06M | 5.2M | 5.92M | 8.05M | 9.6M | 10.25M | 11.1M | 13.49M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 449K | 443K | 438K | 432K | 876K | 954K |
| Capital Lease Obligations | 1.21M | 1.27M | 1.34M | 153K | 210K | 80K | 117K | 153K | 235K | 353K | 482K | 600K | 438K | 531K | 623K | 479K | 583K | 703K | 821K | 939K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 330K | -100K | -100K | -300K | -4.78M | -600K |
| Other Non-Current Liabilities | 5.53M | 5.22M | 3.09M | 3.78M | 4.4M | 3.43M | 3.37M | 3.91M | 3.18M | 3.62M | 3.62M | 3.5M | 4.62M | 4.67M | 4.84M | 7.13M | 8.58M | 9.12M | 9.4M | 11.6M |
| Total Liabilities | 25.3M | 24.34M | 26.61M | 19.3M | 19.67M | 20.07M | 22.17M | 18.66M | 15.95M | 20.95M | 19.76M | 23.38M | 24.58M | 28.26M | 36.1M | 30.04M | 24.28M | 27.85M | 28.93M | 29.9M |
| Total Debt | 2.07M | 2.71M | 2.58M | 1.29M | 654K | 2.66M | 4.67M | 982K | 1.28M | 1.11M | 2.95M | 2.35M | 2.21M | 4.41M | 5.18M | 4.43M | 2.49M | 2.96M | 4.01M | 4.29M |
| Net Debt | -21.03M | -22.22M | -24.84M | -25.01M | -28.84M | -27.99M | -25.92M | -27.91M | -25.84M | -24.5M | -22.27M | -11.5M | -11.1M | -15.17M | -18.8M | -16.98M | -17.84M | -16.34M | -16M | -15.36M |
| Debt / Equity | 0.05x | 0.06x | 0.06x | 0.03x | 0.01x | 0.06x | 0.10x | 0.02x | 0.03x | 0.02x | 0.06x | 0.05x | 0.05x | 0.11x | 0.13x | 0.13x | 0.07x | 0.09x | 0.12x | 0.14x |
| Debt / EBITDA | - | 51.11x | - | - | - | - | - | - | 0.89x | - | - | 2.87x | 4.67x | 2.75x | 9.26x | 20.52x | 11.34x | - | - | - |
| Net Debt / EBITDA | - | -419.23x | - | - | - | - | - | - | -18.04x | - | - | -14.04x | -23.41x | -9.47x | -33.64x | -78.63x | -81.08x | - | - | - |
| Interest Coverage | -5.10x | 3.90x | -1.16x | -8.67x | -9.27x | 5.64x | -20.44x | -3.73x | 38.46x | -0.22x | 45.94x | 11.02x | 7.32x | 18.09x | 20.42x | 9.69x | 2.59x | -2.37x | 0.33x | -1.96x |
| Total Equity | 45.02M | 44.81M | 44.55M | 47.48M | 47.45M | 47.46M | 47.27M | 48.14M | 48.25M | 46.47M | 46.15M | 44.23M | 41.45M | 40.71M | 38.96M | 34.48M | 34.15M | 33.93M | 34.05M | 30.65M |
| Equity Growth % | -5.13% | -5.58% | -5.75% | -1.36% | -1.65% | 2.11% | 2.43% | 8.85% | 16.4% | 14.16% | 18.44% | 28.28% | 21.38% | 19.97% | 14.44% | 12.47% | 10.86% | 8.58% | 15.28% | 7.67% |
| Book Value per Share | 4.76 | 4.75 | 4.76 | 5.07 | 5.08 | 4.93 | 5.18 | 5.28 | 5.10 | 5.24 | 5.17 | 4.90 | 4.64 | 4.70 | 9.07 | 8.05 | 7.97 | 8.08 | 8.08 | 7.34 |
| Total Shareholders' Equity | 45.02M | 44.81M | 44.55M | 47.48M | 47.45M | 47.46M | 47.27M | 48.14M | 48.25M | 46.47M | 46.15M | 44.23M | 41.45M | 40.71M | 38.96M | 34.48M | 34.15M | 33.93M | 34.05M | 30.65M |
| Common Stock | 101K | 99K | 99K | 98K | 98K | 98K | 98K | 98K | 98K | 48K | 48K | 48K | 48K | 46K | 46K | 46K | 46K | 44K | 45K | 44K |
| Retained Earnings | 27.32M | 27.49M | 27.7M | 28.42M | 29.23M | 30.02M | 29.85M | 31.83M | 32.38M | 31.03M | 31.31M | 30.09M | 27.77M | 27.59M | 26.77M | 25.51M | 24.88M | 24.82M | 25.19M | 24.37M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -8.07M | -7.99M | -7.99M | -5.18M | -5.62M | -5.86M | -5.37M | -5.84M | -5.85M | -5.79M | -6.09M | -6.32M | -6.49M | -6.66M | -7.33M | -10.16M | -9.6M | -9.42M | -9.45M | -11.61M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |