Revenue: As of FY2026 Q2, the actual value is USD 16.01 M.

EPS: As of FY2026 Q2, the actual value is USD 0.03.

CSP Inc. (CSP 公司) issued a press release regarding its financial results for the second quarter of fiscal year 2026, ended March 31, 2026, though the detailed financial results were not in the Form 8-K filing itself .

Fiscal 2026 Second Quarter Results (Three months ended March 31)

Revenue

• Total revenue was $16.0 million for the fiscal second quarter ended March 31, 2026, compared to $13.1 million for the fiscal second quarter ended March 31, 2025, representing 21.8% growth .
• Product revenue grew 30% to $11.1 million .
• Service revenue grew 6.6% to $4.9 million .

Gross Profit

• Gross profit increased slightly to $4.5 million for the three months ended March 31, 2026, compared to $4.2 million in the prior year .
• Gross margin was 27.9% of sales for the fiscal second quarter ended March 31, 2026, compared to 32% in the year-ago period .

Operating Expenses

• Engineering and development expenses were $818,000 for the three months ended March 31, 2026, compared to $763,000 for the same period in 2025 .
• Selling, general and administrative expenses were $4,505,000 for the three months ended March 31, 2026, compared to $4,438,000 for the same period in 2025 .
• Total operating expenses were $5,323,000 for the three months ended March 31, 2026, compared to $5,201,000 for the same period in 2025 .

Operating Loss

• Operating loss was - $851,000 for the three months ended March 31, 2026, compared to - $994,000 for the same period in 2025 .

Other Income, Net

• Other income, net was $547,000 for the three months ended March 31, 2026, compared to $203,000 for the same period in 2025 .

Loss Before Income Taxes

• Loss before income taxes was - $304,000 for the three months ended March 31, 2026, compared to - $791,000 for the same period in 2025 .

Income Tax Benefit

• The Company recorded an income tax benefit of $568,000 for the quarter ended March 31, 2026, compared to $683,000 for the prior year quarter .

Net Income (Loss)

• Net income was $264,000, or $0.03 per share, for the fiscal second quarter ended March 31, 2026 .
• Net loss was - $108,000, or - $0.01 per share, for the prior year quarter .
• Net income attributable to common shareholders was $255,000 for the three months ended March 31, 2026, compared to - $108,000 for the same period in 2025 .

Fiscal Year 2026 Six Month Results (Six months ended March 31)

Revenue

• Revenue for the fiscal six months ended March 31, 2026, was $28.0 million, compared with $28.8 million in the prior year period .
• Product revenue was $17,814,000 for the six months ended March 31, 2026, compared to $19,567,000 for the same period in 2025 .
• Services revenue was $10,234,000 for the six months ended March 31, 2026, compared to $9,250,000 for the same period in 2025 .

Gross Profit

• Gross profit for the fiscal six months ended March 31, 2026, was $9.2 million, or 32.8% of sales .
• This compares with $8.8 million, or 30.4% of sales, for the prior year period .

Operating Expenses

• Engineering and development expenses were $1,676,000 for the six months ended March 31, 2026, compared to $1,549,000 for the same period in 2025 .
• Selling, general and administrative expenses were $8,494,000 for the six months ended March 31, 2026, compared to $8,570,000 for the same period in 2025 .
• Total operating expenses were $10,170,000 for the six months ended March 31, 2026, compared to $10,119,000 for the same period in 2025 .

Operating Loss

• Operating loss was - $963,000 for the six months ended March 31, 2026, compared to - $1,348,000 for the same period in 2025 .

Other Income, Net

• Other income, net was $1,030,000 for the six months ended March 31, 2026, compared to $914,000 for the same period in 2025 .

Income Before Income Taxes

• Income before income taxes was $67,000 for the six months ended March 31, 2026, compared to - $434,000 for the same period in 2025 .

Income Tax Benefit

• Income tax benefit was - $288,000 for the six months ended March 31, 2026, compared to - $798,000 for the same period in 2025 .

Net Income

• Net income was $355,000, or $0.04 per share, for the fiscal six months ended March 31, 2026 .
• Net income was $364,000, or $0.04 per share, for the fiscal six months ended March 31, 2025 .
• Net income attributable to common shareholders was $339,000 for the six months ended March 31, 2026, compared to $341,000 for the same period in 2025 .

Balance Sheet Highlights (Amounts in thousands)

As of March 31, 2026, compared to September 30, 2025

• Cash and cash equivalents were $23,101, down from $27,418 .
• Accounts receivable, net, were $13,550, up from $12,000 .
• Financing receivables, net, were $7,730 (current) and $8,631 (due after one year), compared to $8,939 (current) and $5,965 (due after one year) .
• Inventories were $1,546, up from $1,442 .
• Total current assets were $49,044, down from $52,320 .
• Total assets were $70,317, down from $71,163 .
• Current liabilities were $18,560, down from $22,183 .
• Shareholders’ equity was $45,019, up from $44,551 .

Operational Metrics

• CSP Inc. deployed AZT PROTECT to more than two dozen sites of a global cement manufacturer in April .
• The Company increased the pace of Land and Expand single-site AZT PROTECT engagements .
• At the beginning of the third quarter, a new customer was added, deploying AZT at more than two dozen manufacturing sites around the U.S. .
• The Board of Directors declared a quarterly dividend of $0.03 per share, payable June 15, 2026 .

Outlook / Guidance

• CSP Inc. believes it could achieve full year growth compared to fiscal 2025 . The company is on track to generate growth during the second half of the fiscal year . Cloud and managed services are expected to remain growth drivers, with AZT PROTECT making a growing contribution .