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 | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | - | - | - | - | - | - | - | - | - | - |
| Cost of Revenue | $1.82M | $2.03M | $2.44M | $2.15M | $1.70M | $2.03M | $2.25M | $1.80M | $2.31M | $2.15M |
| Gross Profit | $1.00M | $830.8K | $1.63M | $1.40M | $1.08M | $1.17M | $1.11M | $841.5K | $1.07M | $1.13M |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $1.72M | $1.85M | $1.67M | $1.55M | $1.60M | $1.81M | $1.58M | $1.45M | $1.54M | $2.47M |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | - | - | $67.4K | - | - | $53.1K | - | - | $67.6K | - |
| Operating Income | ($719.1K) | ($1.01M) | ($46.0K) | ($141.8K) | ($519.0K) | ($637.1K) | ($476.1K) | ($609.7K) | ($468.6K) | ($1.35M) |
| Interest Expense | $506 | $553 | $599 | - | - | - | - | - | - | - |
| Income Tax | $1.8K | $2.8K | $2.8K | $2.8K | $5.9K | $2.8K | $1.9K | ($81.1K) | $1.9K | ($103.1K) |
| Net Income | ($546.6K) | ($565.4K) | $243.7K | $94.1K | ($316.7K) | ($419.5K) | ($269.2K) | ($313.8K) | ($257.6K) | ($1.15M) |
| EPS - Basic | ($0.06) | ($0.06) | $0.03 | $0.01 | ($0.03) | ($0.05) | ($0.03) | ($0.03) | ($0.03) | ($0.12) |
| EPS - Diluted | ($0.06) | ($0.06) | $0.03 | $0.01 | ($0.03) | ($0.05) | ($0.03) | ($0.03) | ($0.03) | ($0.12) |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $1.90M | $2.46M | $2.52M | $2.81M | $2.93M | $2.75M | $2.84M | $2.91M | $1.98M | $3.09M |
| Accounts Receivable | $1.05M | $1.01M | $963.5K | $1.14M | $1.05M | $1.39M | $1.21M | $1.20M | $1.33M | $1.38M |
| Inventory | $4.76M | $4.84M | $4.65M | $4.89M | $4.40M | $4.74M | $4.47M | $4.66M | $5.78M | $6.42M |
| Accounts Payable | $478.6K | $489.9K | $978.5K | $819.3K | $473.2K | $731.7K | $329.8K | $215.7K | $228.5K | $267.5K |
| Current Assets | $25.29M | $21.88M | $22.67M | $22.60M | $19.64M | $19.34M | $21.92M | $17.24M | $26.92M | $28.38M |
| Total Assets | $36.06M | $36.77M | $37.66M | $37.18M | $37.30M | $38.10M | $37.20M | $37.60M | $37.34M | $38.37M |
| Current Liabilities | $1.65M | $1.70M | $2.04M | $1.94M | $1.90M | $2.36M | $1.30M | $1.65M | $1.31M | $2.01M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $6.33M | $6.46M | $6.81M | $6.57M | $6.61M | $7.25M | $6.05M | $6.48M | $6.09M | $6.91M |
| Stockholders' Equity | $29.73M | $30.31M | $30.86M | $30.61M | $30.68M | $30.85M | $31.15M | $31.12M | $31.25M | $31.46M |
| Retained Earnings | $15.95M | $16.50M | $17.07M | $16.82M | $17.05M | $17.28M | $17.70M | $17.81M | $18.04M | $18.30M |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | $762.6K | - | - | $201.6K | - | - | ($713.2K) | - |
| Investing Cash Flow | - | - | ($1.05M) | - | - | ($392.8K) | - | - | ($393.5K) | - |
| Financing Cash Flow | - | - | ($2.4K) | - | - | $104.9K | - | - | - | - |
| CapEx | - | - | $1.1K | - | - | $357.2K | - | - | $312.7K | - |
| Free Cash Flow | - | - | $761.5K | - | - | ($155.6K) | - | - | ($1.03M) | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | - | - | - | - | - | - | - | - | - | - |
| EBITDA margin | - | - | - | - | - | - | - | - | - | - |
| Net margin | - | - | - | - | - | - | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | - | - | 3.12 | - | - | 0.37 | - | - | 3.98 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | - | - | 1.1% | 2.8% | - | - | - | - | - | - |
| Return on assets | -1.5% | -1.5% | 0.6% | 0.3% | -0.8% | -1.1% | -0.7% | -0.8% | -0.7% | -3.0% |
| Return on equity | -1.8% | -1.9% | 0.8% | 0.3% | -1.0% | -1.4% | -0.9% | -1.0% | -0.8% | -3.6% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 15.36 | 12.84 | 11.10 | 11.65 | 10.32 | 8.18 | 16.89 | 10.44 | 20.52 | 14.11 |
| Quick ratio | 12.47 | 10.00 | 8.83 | 9.14 | 8.01 | 6.17 | 13.44 | 7.61 | 16.12 | 10.91 |
| Cash ratio | 1.15 | 1.45 | 1.23 | 1.45 | 1.54 | 1.16 | 2.19 | 1.76 | 1.51 | 1.54 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -1421.2x | -1834.7x | -76.9x | - | - | - | - | - | - | - |
| Equity multiplier | 1.21 | 1.21 | 1.22 | 1.21 | 1.22 | 1.24 | 1.19 | 1.21 | 1.19 | 1.22 |
| Liabilities / Assets | 0.18 | 0.18 | 0.18 | 0.18 | 0.18 | 0.19 | 0.16 | 0.17 | 0.16 | 0.18 |
| Efficiency | ||||||||||
| Asset turnover | - | - | - | - | - | - | - | - | - | - |
| Inventory turnover | 0.38 | 0.42 | 0.53 | 0.44 | 0.39 | 0.43 | 0.50 | 0.39 | 0.40 | 0.33 |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | 954d | 870d | 695d | 829d | 946d | 852d | 725d | 947d | 915d | 1093d |
| Days payable outstanding | 96d | 88d | 146d | 139d | 102d | 132d | 53d | 44d | 36d | 46d |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | 169.3x | 510.0x | - | - | - | - | - | - |
| P / B | 1.1x | 1.3x | 1.6x | 1.6x | 1.4x | 2.2x | 1.3x | 0.8x | 0.9x | 1.1x |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | 2147.9x | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | -7.6% | -40.9% | 38.9% | 26.8% | 28.9% | 9.9% | -1.6% | -34.9% | -10.0% | -27.3% |
| Operating income growth (YoY) | -38.6% | -615.6% | 92.8% | 70.2% | 14.9% | -36.0% | 64.7% | -34.5% | 97.9% | - |
| Net income growth (YoY) | -72.6% | - | - | - | -0.9% | -62.9% | 76.5% | -34.8% | - | - |
| EPS growth (YoY) | -100.0% | - | - | - | 0.0% | -66.7% | 75.0% | 0.0% | - | - |
| EPS CAGR (3y) | - | - | -69.0% | -45.0% | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | 8.4% | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | 84.8% | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -3.1% | -1.0% | 0.0% | -1.7% | -1.4% | -1.3% | -1.0% | -1.6% | -4.7% | 38.6% |
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 |