KOSS CORPORATION financials
Source: EDGAR filings · Built 2026-06-02T03:24:26Z
Key metrics by reporting period
Up to six most-recent periods side-by-side. Rows are the curated key lines — revenue, margins, cash, debt, equity, cash-flow totals, plus the derived and valuation metrics we compute on top. For every tag a filer reported in one period, use the single-filing drilldown below.
Derived Metrics
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Free Cash Flow | -705.63K | -652.29K | 10.64M | -1.05M | -251.41K | 1.38M |
| EBITDA | -1.50M | -1.68M | -24.65M | 1.20M | -87.88K | -153.41K |
| Working Capital | 20.66M | 20.62M | 26.72M | 17.75M | 13.50M | 9.52M |
| Net Debt | -266.06K | -55.66K | -66.87K | -5.96M | -4.64M | -910.31K |
| Gross Margin | 37.81% | 34.12% | 34.03% | 37.93% | 34.44% | 30.92% |
| Operating Margin | -13.76% | -15.26% | -189.96% | 5.09% | -2.00% | -2.64% |
| Net Margin | -6.93% | -7.75% | 63.51% | 7.16% | 2.53% | -2.54% |
| Return on Equity (ROE) | -2.86% | -3.05% | 26.16% | 5.51% | 2.52% | -3.07% |
| Return on Assets (ROA) | -2.35% | -2.56% | 21.28% | 4.23% | 1.88% | -2.06% |
| Current Ratio | 11.65× | 16.89× | 12.21× | 9.33× | 7.58× | 4.64× |
| Debt-to-Equity | 0.08× | 0.09× | 0.10× | 0.14× | 0.12× | 0.20× |
| Effective Tax Rate | -2.04% | 7.18% | 3.67% | 0.59% | 0.83% | -0.38% |
| Cash Conversion Ratio | 0.25× | 0.20× | 1.29× | -0.74× | 0.71× | -3.87× |
| Accruals Ratio | -0.02× | -0.02× | -0.06× | 0.07× | 0.01× | -0.10× |
| SBC % of Revenue | 0.25% | 1.27% | 2.21% | 2.62% | 3.17% | 3.00% |
| CapEx Coverage | -0.44× | -0.41× | 109.06× | -8.71× | 0.58× | 4.25× |
| Free Cash Flow Per Share | $-0.08 | $-0.07 | $1.09 | $-0.11 | $-0.03 | $0.19 |
Valuation Metrics
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| P/E Trailing (Diluted) | — | — | 4.35× | 53.46× | 464.40× | — |
| P/FCF | — | — | 3.39× | — | — | — |
| FCF Yield | — | — | 29.48% | — | — | — |
| EV / EBITDA | — | — | — | 48.20× | — | — |
| P/S | 3.82× | 3.37× | 2.61× | 3.59× | 10.23× | — |
| P/B | 1.58× | 1.33× | 1.07× | 2.76× | 10.21× | — |
Income Statement
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Cost of Goods and Services Sold | 7.85M | 8.08M | 8.64M | 10.99M | 12.81M | 12.65M |
| Gross Profit | 4.77M | 4.19M | 4.46M | 6.72M | 6.73M | 5.66M |
| Research and Development Expense | 213.87K | 238.09K | 288.23K | 285.24K | 410.60K | 397.36K |
| Selling, General and Administrative Expense | 6.51M | 6.06M | 29.34M | 5.81M | 7.12M | 6.15M |
| Operating Income (Loss) | -1.74M | -1.87M | -24.88M | 902.02K | -390.49K | -484.04K |
| Income Tax Expense (Benefit) | 17.48K | -73.60K | 317.38K | 7.52K | 4.13K | 1.74K |
| Net Income (Loss) Attributable to Parent | -874.83K | -950.91K | 8.32M | 1.27M | 493.59K | -465.60K |
| Earnings Per Share, Basic | $-0.09 | $-0.10 | $0.90 | $0.14 | $0.06 | $-0.06 |
| Weighted Average Number of Shares Outstanding, Basic | 9.36M | 9.25M | 9.19M | 9.07M | 7.86M | 7.40M |
| Earnings Per Share, Diluted | $-0.09 | $-0.10 | $0.85 | $0.13 | $0.05 | $-0.06 |
| Weighted Average Number of Shares Outstanding, Diluted | 9.36M | 9.25M | 9.75M | 9.99M | 9.64M | 7.40M |
Balance Sheet
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 2.81M | 2.84M | 3.09M | 9.21M | 6.95M | 4.00M |
| Assets, Current | 22.60M | 21.92M | 29.10M | 19.88M | 15.55M | 12.14M |
| Assets | 37.18M | 37.20M | 39.09M | 29.96M | 26.32M | 22.58M |
| Liabilities, Current | 1.94M | 1.30M | 2.38M | 2.13M | 2.05M | 2.62M |
| Liabilities | 6.57M | 6.05M | 7.28M | 7.26M | 6.75M | 7.42M |
| Stockholders' Equity Attributable to Parent | 30.61M | 31.15M | 31.81M | 23.03M | 19.58M | 15.16M |
| Common Stock, Shares, Outstanding | 9.46M | 9.30M | 9.23M | 9.15M | 8.61M | 7.40M |
Cash Flow Statement
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -214.91K | -190.53K | 10.74M | -942.53K | 348.74K | 1.80M |
| Payments to Acquire Property, Plant, and Equipment | 490.72K | 461.76K | 98.44K | 108.16K | 600.15K | 424.16K |
| Net Cash Provided by (Used in) Investing Activities | -120.28K | -198.43K | -17.02M | 1.81M | -704.21K | -537.27K |
| Net Cash Provided by (Used in) Financing Activities | 305.91K | 134.97K | 171.35K | 1.39M | 3.31M | 506.70K |
Derived Metrics
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Free Cash Flow | -904.56K | -315.79K | 759.15K | -541.85K | -163.78K | -469.97K |
| EBITDA | — | — | 21.39K | -374.35K | — | — |
| Working Capital | 23.64M | 20.17M | 20.63M | 20.66M | 17.73M | 15.05M |
| Net Debt | 476.54K | -20.81K | -6.74K | -266.06K | -332.05K | 127.42K |
| Gross Margin | 35.50% | 29.04% | 40.01% | 36.02% | 39.00% | 39.50% |
| Operating Margin | -25.46% | -35.46% | -1.13% | -14.24% | -18.66% | -3.99% |
| Net Margin | -19.35% | -19.76% | 5.99% | -7.54% | -11.39% | 2.65% |
| Return on Equity (ROE) | -1.84% | -1.87% | 0.79% | -0.76% | -1.03% | 0.30% |
| Return on Assets (ROA) | -1.52% | -1.54% | 0.65% | -0.63% | -0.85% | 0.25% |
| Current Ratio | 15.36× | 12.84× | 11.10× | 11.65× | 10.32× | 9.97× |
| Debt-to-Equity | 0.08× | 0.08× | 0.08× | 0.08× | 0.08× | 0.09× |
| Effective Tax Rate | -0.34% | -0.49% | 1.12% | -2.67% | -1.90% | 2.85% |
| Cash Conversion Ratio | 1.06× | -0.00× | 3.13× | 2.30× | -1.01× | -0.54× |
| Accruals Ratio | 0.00× | -0.02× | -0.01× | 0.01× | -0.02× | 0.00× |
| SBC % of Revenue | 0.10% | 0.05% | 0.04% | 0.20% | 0.92% | 0.55% |
| CapEx Coverage | -1.79× | 0.01× | 219.71× | -76.96× | 0.66× | -0.12× |
| Free Cash Flow Per Share | $-0.10 | $-0.03 | $0.08 | $-0.06 | $-0.02 | $-0.05 |
Valuation Metrics
Income Statement
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Cost of Goods and Services Sold | 1.82M | 2.03M | 2.44M | 1.97M | 1.70M | 2.15M |
| Gross Profit | 1.00M | 830.81K | 1.63M | 1.11M | 1.08M | 1.40M |
| Selling, General and Administrative Expense | 1.72M | 1.85M | 1.67M | 1.55M | 1.60M | 1.55M |
| Operating Income (Loss) | -719.13K | -1.01M | -46.04K | -439.20K | -519.01K | -141.78K |
| Income Tax Expense (Benefit) | 1.82K | 2.76K | 2.76K | 6.05K | 5.91K | 2.76K |
| Net Income (Loss) Attributable to Parent | -546.59K | -565.41K | 243.73K | -232.70K | -316.74K | 94.14K |
| Earnings Per Share, Basic | $-0.06 | $-0.06 | $0.03 | $-0.02 | $-0.03 | $0.01 |
| Weighted Average Number of Shares Outstanding, Basic | 9.47M | 9.46M | 9.46M | 9.36M | 9.38M | 9.36M |
| Earnings Per Share, Diluted | $-0.06 | $-0.06 | $0.03 | $-0.02 | $-0.03 | $0.01 |
| Weighted Average Number of Shares Outstanding, Diluted | 9.47M | 9.46M | 9.54M | 9.36M | 9.38M | 9.63M |
Balance Sheet
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 1.90M | 2.46M | 2.52M | 2.81M | 2.93M | 2.54M |
| Assets, Current | 25.29M | 21.88M | 22.67M | 22.60M | 19.64M | 16.72M |
| Assets | 36.06M | 36.77M | 37.66M | 37.18M | 37.30M | 37.44M |
| Liabilities, Current | 1.65M | 1.70M | 2.04M | 1.94M | 1.90M | 1.68M |
| Liabilities | 6.33M | 6.46M | 6.81M | 6.57M | 6.61M | 6.44M |
| Stockholders' Equity Attributable to Parent | 29.73M | 30.31M | 30.86M | 30.61M | 30.68M | 30.99M |
| Common Stock, Shares, Outstanding | 9.47M | 9.47M | 9.46M | 9.46M | 9.38M | 9.38M |
Cash Flow Statement
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -580.82K | 1.82K | 762.62K | -534.90K | 319.99K | -50.42K |
| Payments to Acquire Property, Plant, and Equipment | 316.49K | 312.82K | 1.10K | 6.95K | 483.77K | 419.55K |
| Net Cash Provided by (Used in) Investing Activities | -339.36K | -361.09K | -1.05M | 254.34K | -374.62K | -403.38K |
| Net Cash Provided by (Used in) Financing Activities | 13.85K | 16.31K | -2.37K | 153.46K | 152.44K | 152.44K |
Raw XBRL tagging for a single filing
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Methodology
All facts on this page come straight from SEC EDGAR XBRL
company-facts filings (KOSS CIK 0000056701),
grouped by financial statement using FASB's base
us-gaap presentation taxonomy. Filers may re-parent
concepts onto different statements in their own extension
taxonomy, so a handful of rows can show up under a different
statement than on the actual 10-K / 10-Q; custom concepts and
any we couldn't map fall into Other. Hover a
cell to see the fully-qualified concept name and the filer's
description.
For the full methodology — statement grouping, the Other bucket, derived metrics, and fact tooltips — see the methodology reference for the statement grouping, the "Other" bucket, derived metrics, and fact tooltips.