{"schema_version":"secwatch.filing_event.v1","accession":"0000356037-24-000023","form_type":"8-K","ticker":"CSPI","cik":"0000356037","company_name":"CSP INC /MA/","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.582850+00:00","generated_at":"2026-06-02T14:22:51.430580+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. Q2 net income surges to $1.6M; services revenue up 23%, gross margin expands to 47%","bullets":["Net income $1.6M ($0.16 diluted EPS) vs $0.3M ($0.03) a year ago, nearly five-fold increase.","Revenue $13.7M, up slightly from $13.3M; services revenue grew 23% to $5.2M.","Gross margin improved to 47% from 38% on higher-margin services and AZT sale.","Board declared $0.03 quarterly dividend, payable June 12 to holders of record May 24.","Global pharmaceutical company signed multi-million dollar AZT PROTECT contract; AZT launch expanded to mid-market."],"urls":{"canonical":"https://secwatch.observer/filing/0000356037-24-000023","json":"https://secwatch.observer/filing/0000356037-24-000023.json","markdown":"https://secwatch.observer/filing/0000356037-24-000023.md","text":"https://secwatch.observer/filing/0000356037-24-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/356037/000035603724000023/0000356037-24-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/356037/000035603724000023/cspi-20240508x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T14:22:51.430580+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":"a44b8f773adf729c5b471cb578c979df32699df0","claim":"CSP INC /MA/ reported fiscal second quarter ended March 31, 2024 results: revenue $13.7 million, net income $1.6 million, EPS $0.16 per diluted common share.","evidence_excerpt":"Revenue for the fiscal second quarter ended March 31, 2024, was up slightly to $13.7 million compared to revenue of $13.3 million for the fiscal second quarter ended March 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/356037/000035603724000023/0000356037-24-000023-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended March 31, 2024"},{"label":"Revenue","value":"$13.7 million"},{"label":"Net income","value":"$1.6 million"},{"label":"EPS","value":"$0.16 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"}