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. ​ ​ ​ 36 Table of Contents ​ ​ ​ ​ 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 March 31, 2023 formatted in eXtensible Business Reporting Language (XBRL) (a) our Condensed Consolidated Balance Sheets as of March 31, 2023 and September 30, 2022, (b) our Condensed Consolidated Statements of Income (Loss) for the three and six months ended March 31, 2023 and 2022, (c) our Condensed Consolidated Statements of Comprehensive Income (Loss) for the three and six months ended March 31, 2023 and 2022, (d) our Condensed Consolidated Statement of Shareholders’ Equity for the three and six months ended March 31, 2023 and 2022, (e) our Condensed Consolidated Statements of Cash Flows for the six months ended March 31, 2023 and 2022 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 March 31, 2023, formatted in inline XBRL. * 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. ​ ​ ​ May 10, 2023 By: /s/ Victor Dellovo ​ ​ Victor Dellovo ​ ​ Chief Executive Officer, ​ ​ President and Director ​ ​ ​ May 10, 2023 By: /s/ Gary W. Levine ​ ​ Gary W. Levine ​ ​ Chief Financial Officer ​ ​ ​ 37