XML 22 R8.htm IDEA: XBRL DOCUMENT v2.4.1.9
Unaudited Consolidated Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Cash flows from operating activities:    
Net income (loss) $ (437)us-gaap_NetIncomeLoss $ 346us-gaap_NetIncomeLoss
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
Business Combination, Bargain Purchase, Gain Recognized, Amount 0us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount (462)us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount
Depreciation and amortization 139us-gaap_DepreciationDepletionAndAmortization 210us-gaap_DepreciationDepletionAndAmortization
Amortization of intangibles 33us-gaap_AmortizationOfIntangibleAssets 29us-gaap_AmortizationOfIntangibleAssets
Foreign exchange loss 21us-gaap_ForeignCurrencyTransactionGainLossBeforeTax 26us-gaap_ForeignCurrencyTransactionGainLossBeforeTax
Non-cash changes in accounts receivable 13us-gaap_IncreaseDecreaseInReceivables 50us-gaap_IncreaseDecreaseInReceivables
Inventory Write-down 55us-gaap_InventoryWriteDown 75us-gaap_InventoryWriteDown
Stock-based compensation expense on stock options and restricted stock awards 102us-gaap_ShareBasedCompensation 69us-gaap_ShareBasedCompensation
Deferred income taxes 5us-gaap_IncreaseDecreaseInDeferredIncomeTaxes (160)us-gaap_IncreaseDecreaseInDeferredIncomeTaxes
(Increase) decrease in cash surrender value of life insurance 5us-gaap_LifeInsuranceCorporateOrBankOwnedChangeInValue (37)us-gaap_LifeInsuranceCorporateOrBankOwnedChangeInValue
Changes in operating assets and liabilities:    
Increase in accounts receivable (4,182)us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables (3,366)us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables
Increase in inventories (871)us-gaap_IncreaseDecreaseInInventories (835)us-gaap_IncreaseDecreaseInInventories
(Increase) decrease in refundable income taxes (524)us-gaap_IncreaseDecreaseInIncomeTaxesReceivable 62us-gaap_IncreaseDecreaseInIncomeTaxesReceivable
Increase in other current assets (1,238)us-gaap_IncreaseDecreaseInOtherCurrentAssets (655)us-gaap_IncreaseDecreaseInOtherCurrentAssets
(Increase) decrease in other assets (78)us-gaap_IncreaseDecreaseInOtherOperatingAssets 69us-gaap_IncreaseDecreaseInOtherOperatingAssets
Increase in accounts payable and accrued expenses 3,090us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities 932us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
Decrease in deferred revenue (723)us-gaap_IncreaseDecreaseInDeferredRevenue (309)us-gaap_IncreaseDecreaseInDeferredRevenue
Decrease in pension and retirement plans liability (14)us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations (71)us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations
Decrease in income taxes payable 0us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable (60)us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Increase in other long term liabilities 2cspi_ChangeInLiabilityForUncertainTaxPositions 10cspi_ChangeInLiabilityForUncertainTaxPositions
Net cash used in operating activities (4,602)us-gaap_NetCashProvidedByUsedInOperatingActivities (4,077)us-gaap_NetCashProvidedByUsedInOperatingActivities
Cash flows from investing activities:    
Life insurance premiums paid (31)us-gaap_PaymentsToAcquireLifeInsurancePolicies (2)us-gaap_PaymentsToAcquireLifeInsurancePolicies
Payments to Acquire Businesses, Net of Cash Acquired 0us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired (500)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Purchases of property, equipment and improvements (103)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment (273)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
Net cash used in investing activities (134)us-gaap_NetCashProvidedByUsedInInvestingActivities (775)us-gaap_NetCashProvidedByUsedInInvestingActivities
Cash flows from financing activities:    
Proceeds from issuance of shares from exercise of employee stock options 0us-gaap_ProceedsFromStockOptionsExercised 6us-gaap_ProceedsFromStockOptionsExercised
Net cash used in financing activities 0us-gaap_NetCashProvidedByUsedInFinancingActivities 6us-gaap_NetCashProvidedByUsedInFinancingActivities
Effects of exchange rate on cash (59)us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents 169us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents
Net decrease in cash and cash equivalents (4,795)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease (4,677)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash and cash equivalents, beginning of period 16,448us-gaap_CashAndCashEquivalentsAtCarryingValue 18,619us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash and cash equivalents, end of period 11,653us-gaap_CashAndCashEquivalentsAtCarryingValue 13,942us-gaap_CashAndCashEquivalentsAtCarryingValue
Supplementary cash flow information:    
Cash paid for income taxes 33us-gaap_IncomeTaxesPaid 89us-gaap_IncomeTaxesPaid
Cash paid for interest 85us-gaap_InterestPaid 85us-gaap_InterestPaid
Noncash or Part Noncash Acquisition, Other Assets Acquired 0us-gaap_NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1 1,214us-gaap_NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1
Dividends Accrued $ 402cspi_DividendsAccrued $ 357cspi_DividendsAccrued