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CSP CSPI Cash surrender value of life insurance policies

Cash surrender value of life insurance policies at other companies

First Community Corporation logo
First Community CorporationFCCO
$31.8M+2.6%
BRI
Bridgford FoodsBRID
$15.05M+7.2%
OGS
ONE GASOGS
$45.4M+8.9%
York Water logo
York WaterYORW
$4.85M-1.7%
Korn Ferry logo
Korn FerryKFY
$289.06M+14.4%
OFL
Omega FlexOFLX
$1.16M+3.7%

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-21.6%
Enterprise value$58.08M-23.3%
P/S1.4×-0.4×

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:CashSurrenderValueOfLifeInsurance.

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 cash surrender value of life insurance policies?
CSP (CSPI) reported cash surrender value of life insurance policies of $5.99M in Q1 2026.
How has CSP's cash surrender value of life insurance policies changed year-over-year?
CSP's cash surrender value of life insurance policies increased by 5.1% year-over-year, from $5.7M to $5.99M.
What is the long-term trend for CSP's cash surrender value of life insurance policies?
Over 4 years (2021 to 2025), CSP's cash surrender value of life insurance policies has grown at a 8.7% compound annual growth rate (CAGR), from $4.19M to $5.85M.
What does cash surrender value of life insurance policies mean?
This represents the accumulated cash value that the company is entitled to receive upon the cancellation of life insurance policies held on key personnel or other insured parties. It serves as a liquid asset that can be accessed by the firm under specific contractual conditions. This balance reflects the investment component of corporate-owned life insurance arrangements.