{"schema_version":"secwatch.filing_event.v1","accession":"0000356037-23-000034","form_type":"8-K","ticker":"CSPI","cik":"0000356037","company_name":"CSP INC /MA/","filed_at":"2023-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.325522+00:00","generated_at":"2026-06-11T23:41:52.649543+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. Q3 revenue up 33% to $17.7M; net income $2.5M on $1.7M tax benefit","bullets":["Revenue $17.7M vs $13.3M YoY (+33%); gross profit $5.9M vs $5.0M (+19%).","Net income $2.5M ($0.52 diluted EPS) vs $0.7M ($0.15) YoY, aided by $1.7M tax benefit from valuation allowance release.","Board declared $0.04/share quarterly dividend, payable Sept 12, 2023 to holders of record Aug 23.","Launched ARIA Zero Trust PROTECT (AZT PROTECT), an AI-driven cybersecurity product for OT environments; generating industry interest.","Nine-month revenue $49.3M, up 31% YoY; cash and equivalents $13.8M, with $2.4M in held-to-maturity investments."],"urls":{"canonical":"https://secwatch.observer/filing/0000356037-23-000034","json":"https://secwatch.observer/filing/0000356037-23-000034.json","markdown":"https://secwatch.observer/filing/0000356037-23-000034.md","text":"https://secwatch.observer/filing/0000356037-23-000034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000034/0000356037-23-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000034/cspi-20230809x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T23:41:52.649543+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":"1d9895c72136ff8ddf6cc06620fa49c78a95e316","claim":"CSP INC /MA/ reported third quarter of fiscal year 2023, which ended on June 30, 2023 results: revenue $17.7 million, net income $2.5 million, EPS $0.52 per diluted common share.","evidence_excerpt":"Revenue for the fiscal 2023 third quarter was $17.7 million, a 33% increase compared to $13.3 million in the year ago fiscal third quarter.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000034/0000356037-23-000034-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of fiscal year 2023, which ended on June 30, 2023"},{"label":"Revenue","value":"$17.7 million"},{"label":"Net income","value":"$2.5 million"},{"label":"EPS","value":"$0.52 per diluted common share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"617dddc62f84a396ad30825df713b75f84c57cdf","claim":"CSP INC /MA/ reported nine months ended June 30, 2023 results: revenue $49.3 million, net income $3.8 million, EPS $0.80 per diluted common share.","evidence_excerpt":"Revenue for the nine months ended June 30, 2023 was $49.3 million, a 31% increase compared to revenue of $37.7 million in the same prior year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/356037/000035603723000034/0000356037-23-000034-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"nine months ended June 30, 2023"},{"label":"Revenue","value":"$49.3 million"},{"label":"Net income","value":"$3.8 million"},{"label":"EPS","value":"$0.80 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"}