CSP INC. AND SUBSIDIARIES FINANCIAL DATA

Also See First Quater Press Release



CSP INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

(Amounts in thousands)

 
December 31, 2002
September 30, 2002
Assets
 
 
 
Current assets:
 
 
Cash and short-term investments
$13,508
$15,826
Accounts receivable, net
4,756
2,500
Inventories
2,949
2,834
Other current assets
1,401
1,133
Total current assets
22,614
22,293
Property, equipment and improvements, net
1,057
1,182
Other assets
2,315
2,287
Total assets
$25,986
$25,762
Liabilities and Shareholders' Equity  
 
 
Current liabilities:  
 
 
Accounts payable and accrued expenses
4,761
4,081
Total current liabilities
4,761
4,081
Deferred compensation and retirement plans
7,581
7,373
Shareholders' equity
13,644
14,308
Total liabilities and shareholders' equity
$25,986
$25,762
     

CSP INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

(Amounts in thousands, except per share data)
(Unaudited)

 
Three Months Ended
 
December 31, 2002
December 31, 2001
Sales :    
Systems
$633
$1,650
System and Service integration
6,867
4,159
E-Commerce software
338
311
Other software
341
380
Total sales
8,179
6,500
Cost of sales:
 
 
Systems
479
1,125
System and Service integration
5,579
3,128
E-Commerce software
127
257
Other software
78
119
Total cost of sales
6,263
4,629
Gross Profit
1,916
1,871
Operating expenses:    
Engineering and development
882
964
Selling, general & administrative
1,703
2,252
Total operating expenses
2,585
3,216
Operating loss
(669)
(1,345)
Other income (expense)
 
 
Other Income
480
49
Total other income(expense), net
480
49
Loss before income taxes
(189)
(1,296)
Income tax benefit
206
(353)
Net Loss
($395)
($943)
Net Loss per share - basic and diluted
($0.11)
($0.27)
Weighted average shares outstanding - basic
3,532
3,523


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