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, 2022. ​ 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* ​ The following financial statements for the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2022 formatted in eXtensible Business Reporting Language (XBRL) (a) our Condensed Consolidated Balance Sheets as of December 31, 2022 and September 30, 2022, (b) our Condensed Consolidated Statements of Income (Loss) for the three months ended December 31, 2022 and 2021, (c) our Condensed Consolidated Statements of Comprehensive Income (Loss) for the three months ended December 31, 2022 and 2021, (d) our Condensed Consolidated Statement of Shareholders’ Equity for the three months ended December 31, 2022 and 2021, (e) our Condensed Consolidated Statements of Cash Flows for the three months ended December 31, 2022 and 2021 and (f) the Notes to such Condensed Consolidated Financial Statements. ​ 104* ​ The cover page from this Quarterly Report on Form 10-Q for the quarter ended December 31, 2022, formatted in inline XBRL. * Filed Herewith 28 Table of Contents 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, 2023 By: /s/ Victor Dellovo ​ ​ Victor Dellovo ​ ​ Chief Executive Officer, ​ ​ President and Director ​ ​ ​ February 9, 2023 By: /s/ Gary W. Levine ​ ​ Gary W. Levine ​ ​ Chief Financial Officer ​ ​ ​ 29