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CSP CSPI Service — Cost Of Revenue

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Other financials

Income statement

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Revenue$16.0M+21.8%
Gross profit$4.5M+6.3%
Operating income-$851.0K+14.4%
Net income$264.0K+344%
EPS (diluted)$0.03+400%

Balance sheet

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Cash & equivalents$23.1M-21.7%
Total debt$1.2M+475%
Total equity$45.0M-5.1%
Total assets$70.3M+4.8%

Cash flow

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Operating cash flow-$493.0K-126%
CapEx$14.0K+100%
Free cash flow-$507.0K-127%

Valuation

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Market cap$79.97M-24.4%
Enterprise value$58.08M-27.0%
P/S1.4×-0.5×

Profitability

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Gross margin32.7%+1.7pp
Operating margin-4.7%-1.3pp
Net margin-0.2%-0.1pp
FCF margin25%+21.9pp

Returns & leverage

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Return on equity-0.2%-0.1pp
Debt / equity0.0×
Current ratio2.6×-0.7×

Where this comes from

Reported directly by CSP in its filing.

Tagged under the XBRL concept us-gaap:CostOfRevenue.

The official record: CSP’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is CSP's service — cost of revenue?
CSP (CSPI) reported service — cost of revenue of $2.14M in Q1 2026.
How has CSP's service — cost of revenue changed year-over-year?
CSP's service — cost of revenue increased by 3.9% year-over-year, from $2.06M to $2.14M.
What is the long-term trend for CSP's service — cost of revenue?
Over 4 years (2021 to 2025), CSP's service — cost of revenue has grown at a 14.8% compound annual growth rate (CAGR), from $5.04M to $8.76M.
What does service — cost of revenue mean?
This metric captures the direct costs incurred to deliver managed IT, cloud, and technical consulting services, including labor, third-party service fees, and infrastructure expenses. Monitoring this figure is essential for evaluating the direct profitability and operational efficiency of the service segment. It helps investors assess how effectively the company manages its delivery costs relative to the revenue generated by its service offerings.