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, 2023.
−Removed: During the three months ended December 31, 2023, no director or officer of the Company adopted, modified, or terminated any “ Rule 10b5-1 trading arrangement ” or “ non-Rule 10b5-1 trading arrangement ,” as each term is defined in Item 408(a) of Regulation S-K.
+Added: During the six months ended March 31, 2024, no director or officer of the Company adopted , modified, or terminated any “Rule 10b5-1 trading arrangement” or “ non-Rule 10b5-1 trading arrangement ,” as each term is defined in Item 408(a) of Regulation S-K.
+Added: Articles of Amendment to the Articles of Organization of CSP Inc.
+Added: (incorporated by reference to Item 3.1 of the Company’s Current Report on Form 8-K filed with the SEC on February 22, 2024)
Rule 13(a)-14(a) / 15d-14(a) Certification of Chief Executive Officer
1 unchanged sentence
Section 1350 Certifications of Chief Executive Officer and Chief Financial Officer
−Removed: The following financial statements for the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2023 formatted in eXtensible Business Reporting Language (XBRL) (a) our Condensed Consolidated Balance Sheets as of December 31, 2023 and September 30, 2023, (b) our Condensed Consolidated Statements of Income (Loss) for the three months ended December 31, 2023 and 2022, (c) our Condensed Consolidated Statements of Comprehensive Income (Loss) for the three months ended December 31, 2023 and 2022, (d) our Condensed Consolidated Statement of Shareholders’ Equity for the three months ended December 31, 2023 and 2022, (e) our Condensed Consolidated Statements of Cash Flows for the three months ended December 31, 2023 and 2022 and (f) the Notes to such Condensed Consolidated Financial Statements.
−Removed: The cover page from this Quarterly Report on Form 10-Q for the quarter ended December 31, 2023, formatted in inline XBRL.
+Added: The following financial statements for the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2024 formatted in eXtensible Business Reporting Language (XBRL) (a) our Condensed Consolidated Balance Sheets as of March 31, 2024 and September 30, 2023, (b) our Condensed Consolidated Statements of Operations for the three and six months ended March 31, 2024 and 2023, (c) our Condensed Consolidated Statements of Comprehensive Income for the three and six months ended March 31, 2024 and 2023, (d) our Condensed Consolidated Statement of Shareholders’ Equity for the three and six months ended March 31, 2024 and 2023, (e) our Condensed Consolidated Statements of Cash Flows for the six months ended March 31, 2024 and 2023 and (f) the Notes to such Condensed Consolidated Financial Statements.
+Added: The cover page from this Quarterly Report on Form 10-Q for the quarter ended March 31, 2024, formatted in inline XBRL.
* Filed Herewith
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.
−Removed: February 14, 2024
/s/ Victor Dellovo
2 unchanged sentences
President and Director
−Removed: February 14, 2024
Chief Financial Officer
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.