CSP (CSPI) Accounts Receivable: $11.36 Mil (As of Jun. 2026)

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CSPI CSP Inc CSPI
58 GF Score
Price $8.12
GF Value $11.72
Valuation Possible Value Trap
! 4 Warning Signs
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What is CSP Accounts Receivable?

CSP CSPI +3.04% 58 Accounts Receivable is $11.36 Mil as of Jun. 2026. GuruFocus rates CSPI with a GF Score™ of 58/100 and a GF Value™ of $11.72 (Possible Value Trap). The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. CSP's accounts receivables for the quarter that ended in Jun. 2026 was $11.36 Mil.

Accounts receivable can be measured by Days Sales Outstanding. CSP's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 71.97.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. CSP's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $0.75.


CSP Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

CSP's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=11.356/14.398*91
=71.97

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), CSP's accounts receivable are only considered to be worth 75% of book value:

CSP's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(24.666+0.75 * 11.356+0.5 * 1.832-26.518
-0-0)/10.058
=0.75

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


CSP Accounts Receivable Related Terms


CSP Accounts Receivable Historical Data

* Premium members only.

The historical data trend for CSP's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

CSP Accounts Receivable Chart

CSP Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.70 22.99 12.96 14.49 12.00

CSP Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 13.45 12.00 11.79 13.55 11.36
CSPI
58GF Score
CSP Inc CSPI
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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CSP Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $11.36 Mil mean?
CSP (CSPI) has a Accounts Receivable of $11.36 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CSP and its competitors.
Is CSP's Accounts Receivable too high?
CSP's current Accounts Receivable is $11.36 Mil. Overall, CSP has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CSP's Accounts Receivable compare to QXL and CTM?
CSP's Accounts Receivable of $11.36 Mil can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Software company?
A good Accounts Receivable depends on the Software industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on CSP and its competitors. CSP's current Accounts Receivable is $11.36 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSP stock overvalued right now?
Based on GuruFocus' analysis, CSP (CSPI) is currently considered Possible Value Trap. The stock's GF Value™ is $11.72, compared to a current price of $8.12 — trading 30.7% below its estimated fair value. The current Accounts Receivable is $11.36 Mil. CSP's overall GF Score™ is 58/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For CSP (CSPI), the current Accounts Receivable is $11.36 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is CSP (CSPI) Overvalued in 2026?

Based on GuruFocus' analysis, CSP stock appears to be undervalued. The current stock price of $8.12 is trading 30.7% below its estimated GF Value™ of $11.72. GuruFocus considers CSP to be Possible Value Trap.

Key valuation signals for CSPI:

  • Accounts Receivable: $11.36 Mil
  • GF Value™: $11.72 vs. price of $8.12 (30.7% below fair value)
  • GF Score™: 58/100 with 4 warning signs

No single metric tells the full story. See the CSPI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CSP Business Description

Address 175 Cabot Street, Suite 210, Lowell, MA, USA, 01854
CSP Inc develops and markets IT integration solutions, security products, managed IT services, cloud services, purpose-built network adapters, and high-performance cluster computer systems. The firm operates in two segments, namely Technology Solutions, where the company focuses on value-added reseller integrated solutions, including third-party hardware, software, and technical computer-related consulting, and High-Performance Products segments, where the company designs, manufactures, and delivers products and services to customers that require specialized cybersecurity services, networking, and signal processing. It generates a majority of its revenue from the Technology Solutions segment. Geographically, the company generates the majority of its revenue from the Americas.
58GF Score

Get the complete analysis for CSPI

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$8.12
Price
$11.72
GF Value