Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report HTML 551K
2: EX-31.1 Certification -- §302 - SOA'02 HTML 22K
3: EX-31.2 Certification -- §302 - SOA'02 HTML 22K
4: EX-32.1 Certification -- §906 - SOA'02 HTML 20K
11: R1 Document And Entity Information HTML 41K
12: R2 Consolidated Balance Sheets HTML 125K
13: R3 Consolidated Balance Sheets (Parentheticals) HTML 28K
14: R4 Unaudited Consolidated Statements of Operations HTML 94K
15: R5 Unaudited Consolidated Statements of Comprehensive HTML 32K
Income
16: R6 Unaudited Consolidated Statement of Shareholders' HTML 61K
Equity
17: R7 Unaudited Consolidated Statement of Shareholders' HTML 18K
Equity (Parentheticals)
18: R8 Unaudited Consolidated Statements of Cash Flows HTML 132K
19: R9 Basis of Presentation HTML 22K
20: R10 Use of Estimates HTML 19K
21: R11 Earnings Per Share of Common Stock HTML 72K
22: R12 Inventories HTML 28K
23: R13 Accumulated Other Comprehensive Loss HTML 27K
24: R14 Income Taxes (Notes) HTML 21K
25: R15 Pension and Retirement Plans HTML 180K
26: R16 Segment Information HTML 215K
27: R17 Dividend HTML 21K
28: R18 Recent Accounting Pronouncements (Notes) HTML 34K
29: R19 Deferred Costs (Notes) HTML 19K
30: R20 Assets Held-for-sale and Discontinued Operations HTML 98K
(Notes)
31: R21 Subsequent Events (Notes) HTML 20K
32: R22 Earnings Per Share of Common Stock (Tables) HTML 70K
33: R23 Inventories (Tables) HTML 27K
34: R24 Accumulated Other Comprehensive Loss (Tables) HTML 27K
35: R25 Pension and Retirement Plans (Tables) HTML 180K
36: R26 Segment Information (Tables) HTML 216K
37: R27 Assets Held-for-sale and Discontinued Operations HTML 100K
(Tables)
38: R28 Earnings Per Share of Common Stock (Detail) HTML 18K
39: R29 Earnings Per Share of Common Stock (Detail) - HTML 64K
Basic and diluted earnings per share computations
40: R30 Inventories (Detail) HTML 21K
41: R31 Inventories (Detail) - Inventories HTML 25K
42: R32 Accumulated Other Comprehensive Loss (Detail) - HTML 27K
Components of Accumulated Other Comprehensive Loss
43: R33 Pension and Retirement Plans (Detail) - Components HTML 59K
of net periodic benefit costs
44: R34 Pension and Retirement Plans Fair value of the HTML 37K
assets held by the UK pension plan by asset
catagory (Details)
45: R35 Segment Information (Detail) - The following table HTML 64K
presents certain operating segment information
46: R36 Segment Information (Detail) - Major customers HTML 40K
47: R37 Dividend (Detail) HTML 20K
48: R38 Assets Held-for-sale and Discontinued Operations HTML 133K
(Details)
49: R39 Subsequent Events (Details) HTML 27K
50: R9999 Uncategorized Items - cspi-20180630.xml HTML 18K
52: XML IDEA XML File -- Filing Summary XML 91K
51: EXCEL IDEA Workbook of Financial Reports XLSX 48K
5: EX-101.INS XBRL Instance -- cspi-20180630 XML 2.00M
7: EX-101.CAL XBRL Calculations -- cspi-20180630_cal XML 211K
8: EX-101.DEF XBRL Definitions -- cspi-20180630_def XML 262K
9: EX-101.LAB XBRL Labels -- cspi-20180630_lab XML 922K
10: EX-101.PRE XBRL Presentations -- cspi-20180630_pre XML 520K
6: EX-101.SCH XBRL Schema -- cspi-20180630 XSD 109K
53: ZIP XBRL Zipped Folder -- 0000356037-18-000033-xbrl Zip 140K
1.I have reviewed this quarterly report on Form 10-Q of CSP Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)Disclosed in this report any change
in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)Any fraud, whether or not material, that
involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.