CSP INC /MA/ 10-Q

Item 1A. Risk factors There have been no material changes to the risk factors set forth in Item 1A under the heading “Risk Factors” in our Annual Report on Form 10-K for the fiscal year ended September 30, 2021. ​ ​ Item 6. Exhibits ​ ​ ​ Number Description 31.1* ​ Rule 13(a)-14(a) / 15d-14(a) Certification of Chief Executive Officer ​ ​ ​ 31.2* ​ Rule 13(a)-14(a) / 15d-14(a) Certification of Chief Financial Officer ​ ​ ​ 32.1* ​ Section 1350 Certifications of Chief Executive Officer and Chief Financial Officer ​ ​ ​ 101* ​ Interactive Data Files regarding (a) our Condensed Consolidated Balance Sheets as of December 31, 2021 and September 30, 2021, (b) our Condensed Consolidated Statements of Income (Loss) for the three months ended December 31, 2021 and 2020, (c) our Condensed Consolidated Statements of Comprehensive Income (Loss) for the three months ended December 31, 2021 and 2020, (d) our Condensed Consolidated Statement of Shareholders’ Equity for the three months ended December 31, 2021 and 2020, (e) our Condensed Consolidated Statements of Cash Flows for the three months ended December 31, 2021 and 2020 and (f) the Notes to such Condensed Consolidated Financial Statements. * Filed Herewith SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. ​ CSP INC. ​ ​ ​ February 9, 2022 By: /s/ Victor Dellovo ​ ​ Victor Dellovo ​ ​ Chief Executive Officer, ​ ​ President and Director ​ ​ ​ February 9, 2022 By: /s/ Gary W. Levine ​ ​ Gary W. Levine ​ ​ Chief Financial Officer ​ ​ ​ 27 Table of Contents ​ 28