Source document: csp-inc_2019

Question: How is the discount rate for domestic plans determined?
Facts: By comparison against the FTSE pension liability index for AA rated corporate instruments
Answer: By comparison against the FTSE pension liability index for AA rated corporate instruments

Question: How is the discount rate for international plans determined?
Facts: By comparison against country specific AA corporate indices, adjusted for duration of the obligation.
Answer: By comparison against country specific AA corporate indices, adjusted for duration of the obligation.

Question: How often does the company review the actuarial assumptions which the periodic benefit cost and the actuarial present value of projected benefit obligations are based on?
Facts: Annual basis
Answer: Annual basis

Question: What is the difference between the domestic and international discount rates as at September 30, 2019?
Facts: 1.90; 4.00
Derivation: 4.00 - 1.90 
Answer: 2.1 percent

Question: What is the year on year percentage change in domestic discount rate between 2018 and 2019?
Facts: 3.75; 4.00
Derivation: (4.00 - 3.75)/3.75 
Answer: 6.67 percent

Question: What is the year on year percentage change in international expected return on plan assets between 2018 and 2019?
Facts: 3.40; 3.70
Derivation: (3.40 - 3.70)/3.70 
Answer: -8.11 percent

Question: When is the company's financial year end?
Facts: September 30
Answer: September 30

Question: How many product mixes does the company have?
Facts: 2
Answer: 2

Question: What is the company's total gross margin in 2019?
Facts: $13,889
Answer: $13,889 thousand

Question: What is the company's total revenue in 2019?
Facts: 13,889; 20
Derivation: $13,889/20% 
Answer: 69445 thousand

Question: What percentage of the company's total gross margin arises from products?
Facts: 13,889; 7,462
Derivation: $7,462/$13,889 
Answer: 53.73 percent

Question: What is the percentage change in gross margins from services between 2018 and 2019?
Facts: 5,376; 6,427
Derivation: (6,427 - 5,376)/5,376 
Answer: 19.55 percent

Question: How many nonvested shares did the company grant to key employees for the year ended September 30, 2019?
Facts: 33,000
Answer: 33,000

Question: How does the company measure the value of the nonvested stock awards?
Facts: Based upon the market price of its common stock as of the date of grant.
Answer: Based upon the market price of its common stock as of the date of grant.

Question: What is the total stock based compensation expense incurred for the year ended September 30, 2019?
Facts: $792
Answer: $792 thousand

Question: What percentage of the total stock based compensation is spent on the cost of sales?
Facts: 7; 792
Derivation: $7/$792 
Answer: 0.88 percent

Question: What is the percentage increase in the stock based compensation expense on cost of sales?
Facts: 5; 7
Derivation: (7-5)/5 
Answer: 40 percent

Question: What is the total stock based compensation expense on non-cost of sales related activities?
Facts: 7; 792
Derivation: 792 - 7 
Answer: 785 thousand

Question: What is the amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending September 30, 2019?
Facts: $229 thousand
Answer: $229 thousand

Question: What is the amount included in accumulated other comprehensive income as of September 30, 2019?
Facts: $6.3 million
Answer: $6.3 million

Question: What is the amount included in accumulated other comprehensive income as of September 30, 2018?
Facts: $5.3 million
Answer: $5.3 million

Question: What is the percentage change in the current accrued benefit liability between 2018 and 2019?
Facts: 335; 340
Derivation: (335 - 340)/340 
Answer: -1.47 percent

Question: What is the change in non-current accrued benefit liability between 2018 and 2019?
Facts: 6,168; 6,904
Derivation: 6,904 - 6,168 
Answer: 736 thousand

Question: How much is the current accrued benefit liability as a percentage of the total accrued benefit liability in 2019?
Facts: 335; 7,239
Derivation: 335/7,239 
Answer: 4.63 percent

Question: What do Level 1 investments represent?
Facts: Mutual funds for which a quoted market price is available on an active market
Answer: Mutual funds for which a quoted market price is available on an active market

Question: What is the expected rate of return on cash?
Facts: The Bank of England base rate in force at the effective date.
Answer: The Bank of England base rate in force at the effective date.

Question: How is the expected long-term rates of return on plan assets determined?
Facts: Adding a premium to the government bond return for equities
Answer: Adding a premium to the government bond return for equities

Question: What is the difference in the Level 2 and 3 cash on deposit as of September 2019?
Facts: 0
Derivation: 0 - 0 
Answer: 0 thousand

Question: What is the the value of the 2019 cash on deposit as a percentage of the total 2019 plan assets? 
Facts: 279; 8,238
Derivation: 279/8,238 
Answer: 3.39 percent

Question: What is the percentage change in the total plan assets between 2018 and 2019?
Facts: 8,238; 8,270
Derivation: ($8,238 - $8,270)/ $8,270 
Answer: -0.39 percent

Question: What is the number of outstanding shares as at September 30, 2017?
Facts: 9,376
Answer: 9,376 thousand

Question: When was stock based compensation adopted by the company?
Facts: October 1, 2005
Answer: October 1, 2005 thousand

Question: What is the number of shares vested and expected to vest at September 30, 2019
Facts: 2,000
Answer: 2,000 thousand

Question: What is the amount lost from the expired shares in 2017?
Facts: 1,250; 6.82
Derivation: 1,250 * 6.82 
Answer: 8525 thousand

Question: What is the total number of expired shares in 2017 and 2018?
Facts: 1,250; 500
Derivation: 1,250 + 500 
Answer: 1750

Question: What is the percentage of outstanding shares as at September 30, 2019 expired between September 30, 2018 and 2019?
Facts: 2,000; 500
Derivation: 500/2,000 
Answer: 25 percent

Question: What does a Level 1 fair value hierarchy refer to?
Facts: observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets
Answer: observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets

Question: What does a Level 3 fair value hierarchy refer to?
Facts: unobservable inputs (e.g., a reporting entity’s or other entity’s own data)
Answer: unobservable inputs (e.g., a reporting entity’s or other entity’s own data)

Question: How is the fair value for note payable determined? 
Facts: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly
Answer: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly

Question: What is the difference in fair value of cash and cash equivalents between 2018 and 2019?
Facts: 18,099; 25,107
Derivation: 18,099 - 25,107 
Answer: -7008 thousand

Question: What is the difference in the carrying amount and fair value of the accounts & long term receivable in 2019? 
Facts: 7,087
Derivation: 7,087 - 7,087 
Answer: 0 thousand

Question: What is the percentage change in the fair value of cash and cash equivalents between 2018 and 2019?
Facts: 18,099; 25,107
Derivation: (18,099 - 25,107)/25,107 
Answer: -27.91 percent

Question: How does the company sort its sales by?
Facts: Geographic area
Answer: Geographic area

Question: How does the company determine its sales by geographic area?
Facts: Based on the location of where the products were shipped or services rendered
Answer: Based on the location of where the products were shipped or services rendered

Question: What percentage of the company's 2019 sales are from Asia?
Facts: 3%
Answer: 3%

Question: What is the percentage change in Asia sales between 2018 and 2019?
Facts: 2,133; 2,483
Derivation: (2,483 - 2,133)/2,133 
Answer: 16.41 percent

Question: What is the difference in total sales between 2018 and 2019?
Facts: 72,916; 79,061
Derivation: 79,061 - 72,916 
Answer: 6145 thousand

Question: What is the difference in total sales between TS Asia and TS Europe in 2019?
Facts: 3,285; 646
Derivation: 3,285-646 
Answer: 2639 thousand

Question: When does the company's fiscal year end?
Facts: September 30
Answer: September 30

Question: What is the company's total net income in 2019?
Facts: $384
Answer: $384 thousand

Question: What caused the decrease in income between 2018 and 2019?
Facts: A decrease in Other income
Answer: A decrease in Other income

Question: What is the company's percentage change in total other income between 2018 and 2019?
Facts: 1; 111; 495
Derivation: - $111/$495 * 1 
Answer: -22.42 percent

Question: What is the company's net interest expense in 2018?
Facts: 20; 85
Derivation: -$85 + 20 
Answer: -65 thousand

Question: What percentage of the company's 2019 total other income is the foreign exchange gain?
Facts: 1; 157; 384
Derivation: 157/384 * 1 
Answer: 40.89 percent