CSP INC. AND SUBSIDIARIES FINANCIAL DATA

Also See Fourth-Quarter and Year-End Press Release



CSP INC. AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts in thousands)

 
September 30, 2005
September 30, 2004
Assets
 
 
 
Current assets:
 
 
Cash and short-term investments
$12,306
$12,895
Accounts receivable, net
6,891
7,161
Inventories
3,711
3,599
Other current assets
923
852
Current assets of discontinued operations
--
169
Total current assets
23,831
24,676
Property, equipment and improvements, net
1,179
1,201
Other assets
5,934
5,001
Non current assets of discontinued operations
--
235
Total assets
$30,944
$31,113
Liabilities and Shareholders' Equity  
 
 
Current liabilities:  
 
 
Accounts payable and accrued expenses
7,581
9,171
Current liabilities of discontinued operations
--
82
Total current liabilities
7,581
9,253
Deferred pesnion and retirement plans
7,129
7,717
Other long term liabilities
166
119
Shareholders' equity
16,068
14,024
Total liabilities and shareholders' equity
$30,944
$31,113
     


CSP INC. AND SUBSIDIARIES UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Amounts in thousands, except per share data )


 
Three Months Ended
Twelve Months Ended
 
Sep 30
2005
Sep 30
2004
Sep 30
2005
Sep 30
2004
Sales :
 
 
 
 
Products
$10,235
$11,244
$44,161
$39,569
Service
2,898
2,965
13,329
11,833
Total sales
13,133
14,209
57,490
51,402
Cost of sales:
 
 
 
 
Products
8,459
7,888
34,162
29,600
Service
2,207
2,008
8,871
7,764
Total cost of sales
10,666
9,896
43,033
37,364
Gross Profit
2,467
4,313
14,457
14,038
Operating expenses:        
Engineering and development
605
720
2,671
2,545
Selling, general & administrative
2,426
2,867
10,725
9,829
Total operating expenses
3,031
3,587
13,396
12,374
Operating income (Loss)
(564)
726
1,061
1,664
Other income (expense)
 
 
 
 
Other Income (expense), net
79
38
226
135
Total other income (expense), net
79
38
226
135
Income from continuing operations before income taxes
(485)
764
1,287
1,799
Income tax expense (benefit)
(40)
273
517
540
Income (loss) from continuing operations
(445)
491
770
1,259
Income (loss) from discontinued operations
--
32
(17)
(48)
Net Income (loss)
($445)
$523
$753
$1,211
Income (loss) per share from continuing operations - basic
($0.12)
$0.14
$0.21
$0.35
Income (loss) per share from discontinued operations - basic
$0.00
$0.01
$0.00
($0.01)
Net Income (loss) per share - basic
($0.12)
$0.15
$0.21
$0.34
Weighted average shares outstanding - basic
3,677
3,570
3,619
3,562
Income (loss) per share from continuing operations - diluted
($0.12)
$0.13
$0.20
$0.34
Income (loss) per share from discontinued operations - diluted
$0.00
$0.01
$0.00
($0.02)
Net Income (loss) per share - diluted
($0.12)
$0.14
$0.20
$0.32
Weighted average shares outstanding - diluted
3,677
3,748
3,775
3,743


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