NASDAQ : KOSS
Koss Corporation — Financial statements
Technology · Consumer Electronics · United States
Last price 3.39 USD (Oct 30, 2026, 4:00 PM EST) · Market cap 32.09M
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Financial statements
Koss Corporation (KOSS) reported revenue of 12.04M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Revenue | 12.04M | 13.02M | 12.62M | 12.27M | 13.10M | 17.71M |
| Cost of Revenue | 7.00M | 7.57M | 7.85M | 8.08M | 8.64M | 10.99M |
| Gross Profit | 5.05M | 5.45M | 4.77M | 4.19M | 4.46M | 6.72M |
| Selling, General & Admin | 7.82M | 7.87M | 7.30M | 6.76M | 6.91M | 5.39M |
| Research & Development | 229.74K | 229.74K | 213.87K | 238.09K | 288.23K | 285.24K |
| Other Operating Expenses | 134.00K | |||||
| Operating Expenses | 8.05M | 8.10M | 7.51M | 7.00M | 7.20M | 5.81M |
| Operating Income | -3.00M | -2.65M | -2.74M | -2.81M | -2.74M | 902.02K |
| Interest Expense | -1.93K | -2.12K | ||||
| Interest & Investment Income | 759.94K | 884.00K | 879.77K | 847.64K | 520.81K | 11.51K |
| Other Non Operating Income (Expenses) | 250.00K | 250.00K | 33.00M | 100.39K | ||
| EBT Excluding Unusual Items | -1.99M | -1.51M | -1.86M | -1.96M | 30.78M | 1.01M |
| Legal Settlements | 1.13M | 1.13M | 999.36K | 940.09K | -22.14M | |
| Pretax Income | -859.00K | -380.57K | -857.35K | -1.02M | 8.64M | 1.28M |
| Income Tax Expense | 10.37K | 10.89K | 17.48K | -73.60K | 317.38K | 7.52K |
| Net Income | -869.36K | -391.46K | -874.83K | -950.91K | 8.32M | 1.27M |
| Net Income to Common | -869.36K | -391.46K | -874.83K | -950.91K | 8.32M | 1.27M |
| Shares Outstanding (Basic) | 9.47M | 9.46M | 9.36M | 9.25M | 9.19M | 9.07M |
| Shares Outstanding (Diluted) | 9.47M | 9.46M | 9.36M | 9.25M | 9.75M | 9.99M |
| EPS (Basic) | -0.09 | -0.04 | -0.09 | -0.10 | 0.90 | 0.14 |
| EPS (Diluted) | -0.09 | -0.04 | -0.09 | -0.10 | 0.85 | 0.13 |
| Free Cash Flow | 122.72K | -705.62K | -652.29K | 10.64M | -1.05M | |
| Free Cash Flow Per Share | 0.01 | -0.07 | -0.07 | 1.09 | -0.10 | |
| Gross Margin | 41.89% | 41.88% | 37.81% | 34.12% | 34.03% | 37.93% |
| Operating Margin | -24.91% | -20.32% | -21.68% | -22.93% | -20.94% | 5.10% |
| Profit Margin | -7.22% | -3.01% | -6.93% | -7.75% | 63.51% | 7.16% |
| Free Cash Flow Margin | 0.94% | -5.59% | -5.32% | 81.20% | -5.93% | |
| EBITDA | -2.69M | -2.34M | -2.50M | -2.62M | -2.51M | 1.20M |
| EBITDA Margin | -22.32% | -17.97% | -19.80% | -21.36% | -19.18% | 6.75% |
| D&A For EBITDA | 312.09K | 305.73K | 237.21K | 192.27K | 230.29K | 293.46K |
| EBIT | -3.00M | -2.65M | -2.74M | -2.81M | -2.74M | 902.02K |
| EBIT Margin | -24.91% | -20.32% | -21.68% | -22.93% | -20.94% | 5.10% |
| Effective Tax Rate | 3.67% | 0.59% | ||||
| Advertising Expenses | 296.55K | 251.97K | 142.86K | 65.37K | 50.51K |
Balance sheet
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 3.02M | 2.81M | 2.84M | 3.09M | 9.21M | |
| Short-Term Investments | 12.88M | 12.10M | 17.06M | |||
| Cash & Short-Term Investments | 3.02M | 3.02M | 15.69M | 14.94M | 20.16M | 9.21M |
| Accounts Receivable | 1.22M | 1.14M | 1.21M | 1.38M | 1.85M | |
| Other Receivables | 128.05K | 157.36K | 212.19K | 138.05K | 3.08K | |
| Receivables | 1.35M | 1.29M | 1.42M | 1.52M | 1.85M | |
| Inventory | 4.59M | 4.89M | 4.47M | 6.42M | 8.63M | |
| Prepaid Expenses | 236.23K | 738.33K | 1.08M | 1.00M | 188.48K | |
| Other Current Assets | 16.80M | |||||
| Total Current Assets | 26.00M | 22.60M | 21.92M | 29.10M | 19.88M | |
| Property, Plant & Equipment | 3.78M | 3.99M | 3.99M | 3.97M | 4.34M | |
| Long-Term Investments | 4.00M | 4.99M | ||||
| Other Long-Term Assets | 6.88M | 6.58M | 6.30M | 6.02M | 5.74M | |
| Total Assets | 36.66M | 37.18M | 37.20M | 39.09M | 29.96M | |
| Accounts Payable | 293.66K | 819.33K | 329.83K | 267.51K | 796.16K | |
| Accrued Expenses | 904.92K | 538.33K | 429.40K | 1.06M | 529.84K | |
| Current Portion of Leases | 276.71K | 252.58K | 239.69K | 236.22K | 223.53K | |
| Current Income Taxes Payable | 43.98K | 42.96K | 35.90K | 87.24K | 6.12K | |
| Current Unearned Revenue | 241.43K | 242.64K | 229.38K | 450.31K | 543.89K | |
| Other Current Liabilities | 102.57K | 43.81K | 33.45K | 281.78K | 30.52K | |
| Total Current Liabilities | 1.86M | 1.94M | 1.30M | 2.38M | 2.13M | |
| Long-Term Leases | 2.03M | 2.29M | 2.54M | 2.79M | 3.02M | |
| Long-Term Unearned Revenue | 139.16K | 119.31K | 119.79K | 113.00K | 169.21K | |
| Other Long-Term Liabilities | 2.46M | 2.23M | 2.09M | 2.00M | 1.94M | |
| Total Liabilities | 6.50M | 6.57M | 6.05M | 7.28M | 7.26M | |
| Common Stock | 47.33K | 47.28K | 46.50K | 46.17K | 45.74K | |
| Additional Paid-In Capital | 13.79M | 13.74M | 13.40M | 13.11M | 12.65M | |
| Retained Earnings | 16.43M | 16.82M | 17.70M | 18.65M | 10.00M | |
| Comprehensive Income & Other | -104.95K | |||||
| Shareholders' Equity | 30.16M | 30.16M | 30.61M | 31.15M | 31.81M | 22.70M |
| Total Liabilities & Equity | 36.66M | 37.18M | 37.20M | 39.09M | 29.96M | |
| Total Debt | 2.31M | 2.31M | 2.54M | 2.78M | 3.02M | 3.25M |
| Net Cash (Debt) | 709.74K | 709.74K | 13.15M | 12.16M | 17.13M | 5.96M |
| Net Cash Per Share | 0.07 | 0.07 | 1.40 | 1.31 | 1.76 | 0.60 |
| Filing Date Shares Outstanding | 9.47M | 9.47M | 9.46M | 9.30M | 9.23M | 9.15M |
| Total Common Shares Outstanding | 9.47M | 9.47M | 9.46M | 9.30M | 9.23M | 9.15M |
| Working Capital | 24.14M | 20.66M | 20.62M | 26.72M | 17.75M | |
| Book Value Per Share | 3.19 | 3.19 | 3.24 | 3.35 | 3.44 | 2.48 |
| Tangible Book Value | 30.16M | 30.16M | 30.61M | 31.15M | 31.81M | 22.70M |
| Tangible Book Value Per Share | 3.19 | 3.19 | 3.24 | 3.35 | 3.44 | 2.48 |
| Machinery | 5.24M | 5.05M | 4.92M | 5.66M | 5.64M | |
| Construction In Progress | 127.71K | 297.12K | 359.99K | 256.04K | 235.75K | |
| Leasehold Improvements | 3.89M | 3.59M | 3.17M | 2.86M | 2.95M |
Cash flow statement
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Net Income | -391.46K | -874.83K | -950.91K | 8.32M | 1.27M | |
| Depreciation & Amortization | 305.73K | 237.21K | 192.27K | 230.29K | 293.46K | |
| Loss (Gain) From Sale of Assets | 2.26K | 7.86K | ||||
| Loss (Gain) From Sale of Investments | -157.64K | -222.88K | -379.59K | -226.60K | ||
| Stock-Based Compensation | 260.76K | 165.11K | 251.84K | 349.57K | 303.51K | |
| Provision & Write-off of Bad Debts | 121.00 | -4.11K | 4.00K | -35.30K | ||
| Other Operating Activities | -235.80K | -207.34K | -189.69K | -179.02K | -1.02M | |
| Change in Accounts Receivable | -86.09K | 72.53K | 175.30K | 463.10K | 429.47K | |
| Change in Inventory | 292.98K | -411.39K | 1.95M | 2.21M | -2.73M | |
| Change in Accounts Payable | -525.67K | 489.50K | 62.32K | -528.65K | 397.73K | |
| Change in Unearned Revenue | 18.64K | 12.79K | -73.13K | -149.79K | -170.46K | |
| Change in Income Taxes | 19.82K | 12.64K | -6.19K | -2.70K | -1.51K | |
| Change in Other Net Operating Assets | 937.95K | 511.64K | -1.22M | 246.05K | 312.31K | |
| Operating Cash Flow | 439.21K | -214.91K | -190.53K | 10.74M | -942.53K | |
| Capital Expenditures | -316.49K | -490.72K | -461.76K | -98.44K | -108.16K | |
| Investment in Securities | 130.29K | 441.01K | 345.08K | -16.84M | ||
| Other Investing Activities | -51.30K | -70.58K | -81.74K | -88.00K | 1.92M | |
| Investing Cash Flow | -237.50K | -120.28K | -198.43K | -17.02M | 1.81M | |
| Long-Term Debt Repaid | -9.77K | |||||
| Net Debt Issued (Repaid) | -9.77K | |||||
| Issuance of Common Stock | 21.10K | 305.91K | 134.97K | 171.35K | 1.39M | |
| Financing Cash Flow | 11.33K | 305.91K | 134.97K | 171.35K | 1.39M | |
| Net Cash Flow | 213.04K | -29.28K | -253.98K | -6.12M | 2.26M | |
| Free Cash Flow | 122.72K | -705.62K | -652.29K | 10.64M | -1.05M | |
| Free Cash Flow Margin | 0.94% | -5.59% | -5.32% | 81.20% | -5.93% | |
| Free Cash Flow Per Share | 0.01 | -0.07 | -0.07 | 1.09 | -0.10 | |
| Levered Free Cash Flow | -17.57M | -1.11M | -896.53K | 673.61K | -715.19K | |
| Unlevered Free Cash Flow | -17.57M | -1.11M | -896.53K | 673.61K | -715.19K | |
| Cash Interest Paid | 2.12K | |||||
| Cash Income Tax Paid | -8.92K | 4.85K | -67.41K | 320.07K | ||
| Change in Working Capital | 657.62K | 687.70K | 889.66K | 2.24M | -1.76M |
Ratios
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 32.00M | 37.96M | 47.82M | 41.18M | 34.10M | 63.58M |
| Enterprise Value | 31.29M | 38.44M | 37.37M | 34.09M | 22.22M | 56.18M |
| Last Close Price | 3.39 | 4.01 | 5.10 | 4.45 | 3.70 | 6.95 |
| PE Ratio | 4.10 | 50.12 | ||||
| PS Ratio | 2.66 | 2.92 | 3.79 | 3.36 | 2.60 | 3.59 |
| PB Ratio | 1.06 | 1.26 | 1.56 | 1.32 | 1.07 | 2.80 |
| P/TBV Ratio | 1.06 | 1.26 | 1.56 | 1.32 | 1.07 | 2.80 |
| P/FCF Ratio | 261.50 | 309.32 | 3.21 | |||
| P/OCF Ratio | 73.07 | 86.43 | 3.18 | |||
| EV/Sales Ratio | 2.61 | 2.95 | 2.96 | 2.78 | 1.70 | 3.17 |
| EV/EBITDA Ratio | 46.99 | |||||
| EV/EBIT Ratio | 62.28 | |||||
| EV/FCF Ratio | 255.71 | 313.21 | 2.09 | |||
| Debt / Equity Ratio | 0.08 | 0.08 | 0.08 | 0.09 | 0.10 | 0.14 |
| Debt / EBITDA Ratio | 2.06 | |||||
| Debt / FCF Ratio | 18.83 | 0.28 | ||||
| Net Debt / Equity Ratio | -0.02 | -0.02 | -0.43 | -0.39 | -0.54 | -0.26 |
| Net Debt / EBITDA Ratio | 0.26 | 0.30 | 5.26 | 4.64 | 6.82 | -4.99 |
| Net Debt / FCF Ratio | -5.78 | 18.63 | 18.64 | -1.61 | 5.67 | |
| Asset Turnover | 0.35 | 0.34 | 0.32 | 0.38 | 0.63 | |
| Inventory Turnover | 1.60 | 1.68 | 1.48 | 1.15 | 1.51 | |
| Quick Ratio | 2.35 | 8.76 | 12.61 | 9.09 | 5.19 | |
| Current Ratio | 13.96 | 11.65 | 16.89 | 12.21 | 9.33 | |
| Return on Equity (ROE) | -1.29% | -2.83% | -3.02% | 30.53% | 6.00% | |
| Return on Assets (ROA) | -4.48% | -4.60% | -4.61% | -4.97% | 2.00% | |
| Return on Invested Capital (ROIC) | -10.19% | -11.28% | -15.02% | -16.71% | -16.82% | 5.66% |
| Return on Capital Employed (ROCE) | -7.60% | -7.80% | -7.80% | -7.50% | 3.20% | |
| Earnings Yield | -2.72% | -1.03% | -1.83% | -2.31% | 24.39% | 1.99% |
| FCF Yield | 0.38% | 0.32% | -1.48% | -1.58% | 31.19% | -1.65% |
| Buyback Yield / Dilution | -0.70% | -1.07% | -1.21% | 5.15% | 2.32% | -3.59% |