{"schema_version":"secwatch.filing_event.v1","accession":"0000356037-23-000011","form_type":"8-K","ticker":"CSPI","cik":"0000356037","company_name":"CSP INC /MA/","filed_at":"2023-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.635119+00:00","generated_at":"2026-06-19T22:05:53.980945+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CSP Inc. Q1 revenue $18.3M (+48% YoY), EPS $0.21 (vs -$0.09); declares $0.03 dividend","bullets":["Revenue $18.3M, up 48% from $12.4M in prior-year Q1; net income $1.0M vs loss of $0.4M.","EPS $0.21 diluted vs $(0.09) loss per share in fiscal Q1 2022; gross margin 31.7% (up from 29.2%).","Gross backlog $22.9M as of Dec 31, 2022; converted $3.2M backlog to revenue and added $2.9M new orders.","Board declared quarterly cash dividend of $0.03 per share, payable March 14, 2023 to holders of record Feb 24.","High-Performance Products revenue more than doubled YoY on a sizeable customer engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000356037-23-000011","json":"https://secwatch.observer/filing/0000356037-23-000011.json","markdown":"https://secwatch.observer/filing/0000356037-23-000011.md","text":"https://secwatch.observer/filing/0000356037-23-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000011/0000356037-23-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000011/cspi-20230208x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T22:05:53.980945+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":[{"claim_id":"4462b4ecb468ba241bb0682b9d875eaf25b4f5e1","claim":"CSP INC /MA/ reported fiscal 2023 first quarter ended December 31, 2022 results: revenue $18.3 million, net income $1.0 million, EPS $0.21 per diluted common share.","evidence_excerpt":"Revenue for the fiscal 2023 first quarter was $18.3 million, a 48% increase compared to $12.4 million in the year-ago fiscal first quarter as the Company continued to achieve significantly improved operating results despite the current economic environment and continued supply chain issues with some system component providers.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000011/0000356037-23-000011-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2023 first quarter ended December 31, 2022"},{"label":"Revenue","value":"$18.3 million"},{"label":"Net income","value":"$1.0 million"},{"label":"EPS","value":"$0.21 per diluted common share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}