KOSS · Koss Corp - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Revenue | - | - | - | - | - | - |
| Cost of Revenue | $7.85M | $8.08M | $8.64M | $10.99M | $12.81M | $12.65M |
| Gross Profit | $4.77M | $4.19M | $4.46M | $6.62M | $6.73M | $5.66M |
| R&D | $213.9K | $238.1K | $288.2K | $285.2K | $397.4K | - |
| SG&A | $6.51M | $6.06M | $29.36M | $5.72M | $7.12M | $6.15M |
| Total Operating Expenses | - | - | - | - | - | - |
| D&A | $237.2K | $192.3K | $230.3K | $293.5K | $302.6K | $330.6K |
| Operating Income | ($1.74M) | ($1.87M) | ($24.90M) | $902.0K | ($390.5K) | ($484.0K) |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 |
| Income Tax | $17.5K | ($73.6K) | $317.4K | $7.5K | $4.1K | $1.7K |
| Net Income | ($874.8K) | ($950.9K) | $8.30M | $1.27M | $493.6K | ($465.6K) |
| EPS - Basic | ($0.09) | ($0.10) | $0.90 | $0.14 | $0.06 | ($0.06) |
| EPS - Diluted | ($0.09) | ($0.10) | $0.85 | $0.13 | $0.05 | ($0.06) |
Balance Sheet
| Line item | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Cash & Equivalents | $2.81M | $2.84M | $3.09M | $9.21M | $6.95M | $4.00M |
| Accounts Receivable | $1.14M | $1.21M | $1.38M | $1.85M | $2.24M | $2.32M |
| Inventory | $4.89M | $4.47M | $6.42M | $8.63M | $5.90M | $5.54M |
| Accounts Payable | $819.3K | $329.8K | $267.5K | $796.2K | $398.4K | $827.7K |
| Current Assets | $22.60M | $21.92M | $28.38M | $19.87M | $15.55M | $12.14M |
| Total Assets | $37.18M | $37.20M | $38.37M | $29.96M | $26.32M | $22.58M |
| Current Liabilities | $1.94M | $1.30M | $2.01M | $2.13M | $2.05M | $2.62M |
| Long-term Debt | - | - | - | - | - | - |
| Total Liabilities | $6.57M | $6.05M | $6.91M | $7.26M | $6.75M | $7.42M |
| Stockholders' Equity | $30.61M | $31.15M | $31.46M | $22.70M | $19.58M | $15.16M |
| Retained Earnings | $16.82M | $17.70M | $18.30M | $10.00M | $8.73M | $8.24M |
Cash Flow
| Line item | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Operating Cash Flow | ($214.9K) | ($190.5K) | $10.74M | ($942.5K) | $348.7K | $1.80M |
| Investing Cash Flow | ($120.3K) | ($198.4K) | ($17.02M) | $1.81M | ($704.2K) | ($537.3K) |
| Financing Cash Flow | $305.9K | $135.0K | $171.3K | $1.39M | $3.31M | $506.7K |
| CapEx | $490.7K | $461.8K | $98.4K | $108.2K | $600.2K | $424.2K |
| Free Cash Flow | ($705.6K) | ($652.3K) | $10.64M | ($1.05M) | ($251.4K) | $1.38M |
Ratios
| Metric | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Profitability | ||||||
| Gross margin | - | - | - | - | - | - |
| Operating margin | - | - | - | - | - | - |
| EBITDA margin | - | - | - | - | - | - |
| Net margin | - | - | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - |
| FCF / Net income | 0.81 | 0.69 | 1.28 | -0.83 | -0.51 | -2.96 |
| R&D / Revenue | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - |
| Effective tax rate | - | - | 3.7% | 0.6% | 0.8% | - |
| Return on assets | -2.4% | -2.6% | 21.6% | 4.2% | 1.9% | -2.1% |
| Return on equity | -2.9% | -3.1% | 26.4% | 5.6% | 2.5% | -3.1% |
| Return on invested capital | - | - | - | - | - | - |
| Liquidity | ||||||
| Current ratio | 11.65 | 16.89 | 14.11 | 9.34 | 7.58 | 4.64 |
| Quick ratio | 9.14 | 13.44 | 10.91 | 5.29 | 4.70 | 2.52 |
| Cash ratio | 1.45 | 2.19 | 1.54 | 4.33 | 3.39 | 1.53 |
| Leverage | ||||||
| Debt / Equity | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - |
| Interest coverage | - | - | - | - | - | - |
| Equity multiplier | 1.21 | 1.19 | 1.22 | 1.32 | 1.34 | 1.49 |
| Liabilities / Assets | 0.18 | 0.16 | 0.18 | 0.24 | 0.26 | 0.33 |
| Efficiency | ||||||
| Asset turnover | - | - | - | - | - | - |
| Inventory turnover | 1.61 | 1.81 | 1.35 | 1.27 | 2.17 | 2.28 |
| Days sales outstanding | - | - | - | - | - | - |
| Days inventory outstanding | 227d | 202d | 271d | 287d | 168d | 160d |
| Days payable outstanding | 38d | 15d | 11d | 26d | 11d | 24d |
| Cash conversion cycle | - | - | - | - | - | - |
| Valuation | ||||||
| P / E | - | - | 4.4x | 53.5x | 464.4x | - |
| P / B | 1.6x | 1.3x | 1.1x | 3.1x | 11.4x | 0.7x |
| P / S | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | 50.3x | - | - |
| Growth | ||||||
| Revenue growth (YoY) | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - |
| Gross profit growth (YoY) | 14.1% | -6.1% | -32.6% | -1.7% | 18.9% | -17.0% |
| Operating income growth (YoY) | 7.2% | 92.5% | - | - | 19.3% | - |
| Net income growth (YoY) | 8.0% | - | 554.6% | 157.0% | - | - |
| EPS growth (YoY) | 10.0% | - | 553.8% | 160.0% | - | - |
| EPS CAGR (3y) | - | - | - | 29.4% | - | - |
| EPS CAGR (5y) | - | - | - | - | -23.4% | - |
| FCF growth (YoY) | -8.2% | - | - | -317.9% | - | 63.3% |
| FCF CAGR (5y) | - | - | 68.6% | - | - | - |
| Book value growth (YoY) | -1.7% | -1.0% | 38.6% | 16.0% | 29.2% | 0.6% |
Stability scores
Piotroski F-score
FY 2025 · 9-point quality
2/9
Weak
- ✗Net income positive
- ✗Operating cash flow positive
- ✓ROA improved YoY
- ✓Cash flow > net income
- -Long-term debt decreased
- ✗Current ratio improved
- ✗No share dilution
- -Gross margin improved
- -Asset turnover improved
Peer comparison
Same SIC group: Household Audio & Video Equipment
Comparing KOSS CORP against the 5 most active filers in the same SIC group.
Dividends
$0.00/share trailing 12 months
| Ex-date | Per share |
|---|---|
| Mar 27, 2014 | $0.0600 |
| Dec 26, 2013 | $0.0600 |
| Sep 26, 2013 | $0.0600 |
| Jun 26, 2013 | $0.0600 |
| Mar 26, 2013 | $0.0600 |
| Dec 12, 2012 | $0.0600 |
| Sep 26, 2012 | $0.0600 |
| Jun 27, 2012 | $0.0600 |
| Mar 28, 2012 | $0.0600 |
| Dec 28, 2011 | $0.0600 |
| Sep 28, 2011 | $0.0600 |
| Jun 28, 2011 | $0.0600 |
| Mar 29, 2011 | $0.0600 |
| Dec 29, 2010 | $0.0600 |
| Sep 28, 2010 | $0.0600 |
| Jun 28, 2010 | $0.0600 |
| Mar 29, 2010 | $0.0600 |
| Dec 29, 2009 | $0.0600 |
| Sep 28, 2009 | $0.0650 |
| Jun 26, 2009 | $0.0650 |
| Mar 27, 2009 | $0.0650 |
| Dec 29, 2008 | $0.0650 |
| Sep 26, 2008 | $0.0650 |
| Jun 26, 2008 | $0.0650 |