SEC Info - CSP Inc./MA - ‘10-Q’ for 12/31/23

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CSP Inc./MA – ‘10-Q’ for 12/31/23 – ‘EX-101.DEF’

On: Wednesday, 2/14/24, at 1:53pm ET · For: 12/31/23 · Accession #: 356037-24-16 · File #: 0-10843

  As Of               Filer                 Filing    For·On·As Docs:Size

 2/14/24  CSP Inc./MA                       10-Q       12/31/23   79:8.6M

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.93M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     24K 
10: R1          Document And Entity Information                     HTML     75K 
11: R2          Condensed Consolidated Balance Sheets               HTML    136K 
12: R3          Condensed Consolidated Balance Sheets               HTML     38K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Statements of Operations     HTML    114K 
14: R5          Condensed Consolidated Statements of Comprehensive  HTML     39K 
                Income                                                           
15: R6          Condensed Consolidated Statements of Shareholders'  HTML     68K 
                Equity                                                           
16: R7          Condensed Consolidated Statements of Shareholders'  HTML     23K 
                Equity (Parenthetical)                                           
17: R8          Condensed Consolidated Statements of Cash Flows     HTML    126K 
18: R9          Summary of Significant Accounting Policies          HTML     31K 
19: R10         Revenue                                             HTML    126K 
20: R11         Earnings Per Share of Common Stock                  HTML     52K 
21: R12         Accounts receivable, net                            HTML     40K 
22: R13         Financing receivables, net                          HTML    158K 
23: R14         Inventories                                         HTML     37K 
24: R15         Leases                                              HTML     52K 
25: R16         Accounts payable and accrued expenses, and Other    HTML     40K 
                noncurrent liabilities                                           
26: R17         Note Payable and Line of Credit                     HTML     37K 
27: R18         Pension and Retirement Plans                        HTML    137K 
28: R19         Income Taxes                                        HTML     28K 
29: R20         Accumulated Other Comprehensive Loss                HTML     36K 
30: R21         Fair Value of Financial Assets and Liabilities      HTML     76K 
31: R22         Segment Information                                 HTML    159K 
32: R23         Dividend                                            HTML     28K 
33: R24         Summary of Significant Accounting Policies          HTML     36K 
                (Policies)                                                       
34: R25         Revenue (Tables)                                    HTML    109K 
35: R26         Earnings Per Share of Common Stock (Tables)         HTML     50K 
36: R27         Accounts receivable, net (Tables)                   HTML     38K 
37: R28         Financing receivable, net (Tables)                  HTML    159K 
38: R29         Inventories (Tables)                                HTML     37K 
39: R30         Leases (Tables)                                     HTML     53K 
40: R31         Accounts payable and accrued expenses, and Other    HTML     37K 
                noncurrent liabilities (Tables)                                  
41: R32         Note Payable and Line of Credit (Tables)            HTML     31K 
42: R33         Pension and Retirement Plans (Tables)               HTML    134K 
43: R34         Accumulated Other Comprehensive Loss (Tables)       HTML     35K 
44: R35         Fair Value of Financial Assets and Liabilities      HTML     68K 
                (Tables)                                                         
45: R36         Segment Information (Tables)                        HTML    157K 
46: R37         Summary of Significant Accounting Policies -        HTML     35K 
                Narrative (Details)                                              
47: R38         Revenue - Schedule of Disaggregation of Revenue     HTML     68K 
                (Details)                                                        
48: R39         Revenue - Revenue Recognition (Details)             HTML     61K 
49: R40         Revenue - Performance Obligations (Details)         HTML     36K 
50: R41         Earnings Per Share of Common Stock - Basic and      HTML     63K 
                diluted EPS computations (Details)                               
51: R42         Earnings Per Share of Common Stock - Anti-dilutive  HTML     25K 
                (Details)                                                        
52: R43         Accounts receivable, net (Details)                  HTML     31K 
53: R44         Financing receivable, net - Portfolio of risk       HTML     47K 
                rating (Details)                                                 
54: R45         Financing receivable, net - Allowance for credit    HTML     42K 
                loss - Rollforward (Details)                                     
55: R46         Financing receivable, net - Credit Quality          HTML     42K 
                Indicators (Details)                                             
56: R47         Financing receivables, net - Contractual            HTML     41K 
                maturities of outstanding financing receivables                  
                (Details)                                                        
57: R48         Financing receivables, net - Narrative (Details)    HTML     32K 
58: R49         Inventories (Details)                               HTML     29K 
59: R50         Leases - Components of lease costs (Details)        HTML     35K 
60: R51         Leases - Supplemental cash flow information         HTML     30K 
                (Details)                                                        
61: R52         Accounts payable and accrued expenses, and Other    HTML     34K 
                noncurrent liabilities (Details)                                 
62: R53         Accounts payable and accrued expenses, and Other    HTML     36K 
                noncurrent liabilities - Agreements with Vendors                 
                (Details)                                                        
63: R54         Note Payable and Line of Credit - Current Portion   HTML     29K 
                (Details)                                                        
64: R55         Note Payable and Line of Credit - Narrative         HTML     60K 
                (Details)                                                        
65: R56         Pension and Retirement Plans - Components of net    HTML     55K 
                periodic benefit costs (Details)                                 
66: R57         Pension and Retirement Plans - Fair value of plan   HTML     47K 
                assets (Details)                                                 
67: R58         Income Taxes (Details)                              HTML     29K 
68: R59         Accumulated Other Comprehensive Loss (Details)      HTML     31K 
69: R60         Fair Value of Financial Assets and Liabilities      HTML     55K 
                (Details)                                                        
70: R61         Segment Information - Operating Segments (Details)  HTML     80K 
71: R62         Segment Information - Major customers (Details)     HTML     61K 
72: R63         Dividend (Details)                                  HTML     23K 
73: R64         Pay vs Performance Disclosure                       HTML     33K 
74: R65         Insider Trading Arrangements                        HTML     27K 
76: XML         IDEA XML File -- Filing Summary                      XML    142K 
79: XML         XBRL Instance -- cspi-20231231x10q_htm               XML   2.42M 
75: EXCEL       IDEA Workbook of Financial Report Info              XLSX    121K 
 6: EX-101.CAL  XBRL Calculations -- cspi-20231231_cal               XML    186K 
 7: EX-101.DEF  XBRL Definitions -- cspi-20231231_def                XML    499K 
 8: EX-101.LAB  XBRL Labels -- cspi-20231231_lab                     XML   1.07M 
 9: EX-101.PRE  XBRL Presentations -- cspi-20231231_pre              XML    762K 
 5: EX-101.SCH  XBRL Schema -- cspi-20231231                         XSD    135K 
77: JSON        XBRL Instance as JSON Data -- MetaLinks              485±   693K 
78: ZIP         XBRL Zipped Folder -- 0000356037-24-000016-xbrl      Zip    288K

‘EX-101.DEF’ — XBRL Definitions — cspi-20231231_def

This Exhibit is an XBRL File.

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Filing Submission 0000356037-24-000016 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

CSP Inc./MA – ‘10-Q’ for 12/31/23 – ‘EX-101.DEF’

On: Wednesday, 2/14/24, at 1:53pm ET · For: 12/31/23 · Accession #: 356037-24-16 · File #: 0-10843

Previous ‘10-Q’: ‘10-Q’ on 8/9/23 for 6/30/23 · Latest ‘10-Q’: This Filing

Quarterly Report — Form 10-QFiling Table of Contents

‘EX-101.DEF’ — XBRL Definitions — cspi-20231231_def

This Exhibit is an XBRL File.

Quarterly Report — Form 10-Q

Filing Table of Contents