{"schema_version":"secwatch.filing_event.v1","accession":"0000356037-22-000026","form_type":"8-K","ticker":"CSPI","cik":"0000356037","company_name":"CSP INC /MA/","filed_at":"2022-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.798445+00:00","generated_at":"2026-06-24T01:37:58.196885+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"CSP Inc. Q3 net income $0.7M vs loss; reinstates $0.03 quarterly dividend","bullets":["Revenue $13.3M vs $13.7M YoY; net income $0.7M ($0.15 diluted EPS) vs net loss $(0.4M) ($(0.10) loss).","Gross margin 37.3% vs 30.8% YoY; services revenue up 37%.","Record gross backlog $23.8M ($17.3M at March 31, 2022).","Board reinstates quarterly dividend of $0.03/share, payable Sept 9, 2022.","Cash $21.4M; repurchased ~7,000 shares in quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0000356037-22-000026","json":"https://secwatch.observer/filing/0000356037-22-000026.json","markdown":"https://secwatch.observer/filing/0000356037-22-000026.md","text":"https://secwatch.observer/filing/0000356037-22-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/356037/000035603722000026/0000356037-22-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/356037/000035603722000026/cspi-20220810x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T01:37:58.196885+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}