CSP INC. AND SUBSIDIARIES FINANCIAL DATA

Also See First Quater Press Release



CSP INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

(Amounts in thousands)

 
December 31, 2003
September 30, 2003
Assets
 
 
 
Current assets:
 
 
Cash and short-term investments
$11,287
$10,494
Accounts receivable, net
5,940
5,429
Inventories
2,300
2,034
Other current assets
2,095
2,575
Total current assets
21,622
20,532
Property, equipment and improvements, net
936
944
Other assets
4,978
4,949
Total assets
$27,536
$26,425
Liabilities and Shareholders' Equity  
 
 
Current liabilities:  
 
 
Accounts payable and accrued expenses
7,145
6,483
Total current liabilities
7,145
6,483
Deferred compensation and retirement plans
8,484
8,010
Shareholders' equity
11,907
11,932
Total liabilities and shareholders' equity
$27,536
$26,425
     

CSP INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

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

 
Three Months Ended
 
December 31, 2003
December 31, 2002
Sales :    
Systems
$1,028
$633
System and Service integration
10,175
6,867
E-Commerce software
294
338
Other software
303
341
Total sales
11,800
8,179
Cost of sales:
 
 
Systems
426
479
System and Service integration
8,321
5,579
E-Commerce software
82
127
Other software
74
78
Total cost of sales
8,903
6,263
Gross Profit
2,897
1,916
Operating expenses:    
Engineering and development
766
882
Selling, general & administrative
2,347
1,703
Total operating expenses
3,113
2,585
Operating loss
(216)
(669)
Other income (expense)
 
 
Other Income
70
480
Total other income(expense), net
70
480
Loss before income taxes
(146)
(189)
Income tax benefit
82
206
Net Loss
($228)
($395)
Net Loss per share - basic and diluted
($0.06)
($0.11)
Weighted average shares outstanding - basic
3,555
3,532


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