What is Koss' operating income?

Koss' total operating income in 2026 was -$1.51 million, based on the following breakdown: Total Gross Profit: $5.45 million Total Operating Expenses: $6.96 million

Koss (KOSS) Financials

$3.40 -0.06 (-1.73%)

Closing price 04:00 PM Eastern

Extended Trading

$3.39 -0.01 (-0.38%)

As of 07:53 PM Eastern

Compare

Annual Income Statements for Koss

This table shows Koss' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Net Income / (Loss) Attributable to Common Shareholders	1.39	-0.96	-3.41	0.31	-0.47	0.49	1.27	8.32	-0.95	-0.87	-0.39
Consolidated Net Income / (Loss)	1.39	-0.96	-3.41	0.31	-0.47	0.49	1.27	8.32	-0.95	-0.87	-0.39
Net Income / (Loss) Continuing Operations	1.39	-0.96	-3.41	0.31	-0.47	0.49	1.27	8.32	-0.95	-0.87	-0.39
Total Pre-Tax Income	2.26	-0.77	-0.37	0.28	-0.46	0.50	1.28	8.64	-1.02	-0.86	-0.38
Total Operating Income	0.98	-0.70	-0.36	0.28	-0.48	-0.39	0.90	-25	-1.87	-1.74	-1.51
Total Gross Profit	8.94	6.90	6.56	6.82	5.66	6.73	6.72	4.46	4.19	4.77	5.45
Total Revenue	26	24	24	22	18	20	18	13	12	13	13
Operating Revenue	26	24	24	22	18	20	18	13	12	13	13
Total Cost of Revenue	17	17	17	15	13	13	11	8.64	8.08	7.85	7.57
Operating Cost of Revenue	17	17	17	15	13	13	11	8.64	8.08	7.85	7.57
Total Operating Expenses	7.96	7.60	6.92	6.54	6.15	7.12	5.81	29	6.06	6.51	6.96
Selling, General & Admin Expense	7.96	7.60	6.92	6.54	6.15	7.12	5.81	29	6.06	6.51	6.96
Total Other Income / (Expense), net	1.28	-0.07	-0.01	0.00	0.02	0.89	0.37	34	0.85	0.88	1.13
Interest Expense	0.01	0.00	-	-	-	-	-	-	-	0.00	0.00
Interest & Investment Income	-	-	-0.01	0.00	0.02	0.00	0.01	0.52	0.85	0.88	0.88
Other Income / (Expense), net	1.29	-0.07	-	-	0.00	0.89	0.36	33	-	0.00	0.25
Income Tax Expense	0.87	0.19	3.04	-0.03	0.00	0.00	0.01	0.32	-0.07	0.02	0.01
Basic Earnings per Share	$0.19	($0.13)	($0.46)	$0.04	($0.06)	$0.06	$0.14	$0.90	($0.10)	($0.09)	($0.04)
Weighted Average Basic Shares Outstanding	7.38M	7.38M	7.38M	7.40M	7.40M	7.86M	9.07M	9.19M	9.25M	9.36M	9.46M
Diluted Earnings per Share	$0.19	($0.13)	($0.46)	$0.04	($0.06)	$0.05	$0.13	$0.85	($0.10)	($0.09)	($0.04)
Weighted Average Diluted Shares Outstanding	7.38M	7.38M	7.38M	7.41M	7.40M	9.64M	9.99M	9.75M	9.25M	9.36M	9.46M
Weighted Average Basic & Diluted Shares Outstanding	7.38M	7.38M	7.38M	7.40M	7.40M	8.67M	9.15M	9.23M	9.30M	9.46M	9.47M

This table shows Koss' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026	Q4 2026
Period end date	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026	6/30/2026
Net Income / (Loss) Attributable to Common Shareholders	-0.27	-0.31	-0.11	-0.42	0.09	-0.32	-0.23	0.24	-0.57	-0.55	0.48
Consolidated Net Income / (Loss)	-0.27	-0.31	-0.11	-0.42	0.09	-0.32	-0.23	0.24	-0.57	-0.55	0.48
Net Income / (Loss) Continuing Operations	-0.27	-0.31	-0.11	-0.42	0.09	-0.32	-0.23	0.24	-0.57	-0.55	0.48
Total Pre-Tax Income	-0.27	-0.39	-0.11	-0.42	0.10	-0.31	-0.23	0.25	-0.56	-0.54	0.48
Total Operating Income	-0.48	-0.61	-0.32	-0.64	-0.14	-0.52	-0.44	-0.05	-1.01	-0.72	0.27
Total Gross Profit	1.11	0.84	1.17	1.17	1.40	1.08	1.11	1.63	0.83	1.00	1.99
Total Revenue	3.36	2.64	2.89	3.20	3.56	2.78	3.08	4.07	2.86	2.82	3.26
Operating Revenue	3.36	2.64	2.89	3.20	3.56	2.78	3.08	4.07	2.86	2.82	3.26
Total Cost of Revenue	2.25	1.80	1.73	2.03	2.15	1.70	1.97	2.44	2.03	1.82	1.27
Operating Cost of Revenue	2.25	1.80	1.73	2.03	2.15	1.70	1.97	2.44	2.03	1.82	1.27
Total Operating Expenses	1.58	1.45	1.49	1.81	1.55	1.60	1.55	1.67	1.85	1.72	1.72
Selling, General & Admin Expense	1.58	1.45	1.49	1.81	1.55	1.60	1.55	1.67	1.85	1.72	1.72
Total Other Income / (Expense), net	0.21	0.21	0.21	0.22	0.24	0.21	0.21	0.29	0.45	0.17	0.21
Interest Expense	-	-	-	0.00	0.00	0.00	-	0.00	0.00	0.00	0.00
Interest & Investment Income	0.21	0.21	0.21	0.22	0.24	0.21	0.21	0.29	0.20	0.17	0.21
Income Tax Expense	0.00	-0.08	0.00	0.00	0.00	0.01	0.01	0.00	0.00	0.00	0.00
Basic Earnings per Share	($0.03)	($0.03)	($0.01)	($0.05)	$0.01	($0.03)	($0.02)	$0.03	($0.06)	($0.06)	$0.05
Weighted Average Basic Shares Outstanding	9.24M	9.25M	9.25M	9.31M	9.36M	9.38M	9.36M	9.46M	9.46M	9.47M	9.46M
Diluted Earnings per Share	($0.03)	($0.03)	($0.01)	($0.05)	$0.01	($0.03)	($0.02)	$0.03	($0.06)	($0.06)	$0.05
Weighted Average Diluted Shares Outstanding	9.24M	9.25M	9.25M	9.31M	9.63M	9.38M	9.36M	9.54M	9.46M	9.47M	9.46M
Weighted Average Basic & Diluted Shares Outstanding	9.25M	9.25M	9.30M	9.35M	9.38M	9.38M	9.46M	9.46M	9.47M	9.47M	9.47M

This table details how cash moves in and out of Koss' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Net Change in Cash & Equivalents	-0.26	-0.30	0.65	1.15	1.77	2.95	2.26	-6.12	-0.25	-0.03	0.21
Net Cash From Operating Activities	0.31	0.23	1.03	1.41	1.80	0.35	-0.94	11	-0.19	-0.21	0.44
Net Cash From Continuing Operating Activities	0.31	0.23	1.03	1.41	1.80	0.35	-0.94	11	-0.19	-0.21	0.44
Net Income / (Loss) Continuing Operations	1.39	-0.96	-3.41	0.31	-0.47	0.49	1.27	8.32	-0.95	-0.87	-0.39
Consolidated Net Income / (Loss)	1.39	-0.96	-3.41	0.31	-0.47	0.49	1.27	8.32	-0.95	-0.87	-0.39
Depreciation Expense	0.49	0.50	0.53	0.43	0.33	0.30	0.29	0.23	0.19	0.24	0.30
Amortization Expense	-	-	-	-	-	-	-	-0.23	-0.38	-0.22	-0.15
Non-Cash Adjustments To Reconcile Net Income	0.36	0.20	0.83	0.39	0.46	-0.05	-0.37	0.25	0.04	0.09	0.04
Changes in Operating Assets and Liabilities, net	-1.92	0.49	3.09	0.29	1.48	-0.40	-2.13	2.16	0.91	0.56	0.64
Net Cash From Investing Activities	-0.58	-0.54	-0.38	-0.31	-0.54	-0.70	1.81	-17	-0.20	-0.12	-0.24
Net Cash From Continuing Investing Activities	-0.58	-0.54	-0.38	-0.31	-0.54	-0.70	1.81	-17	-0.20	-0.12	-0.24
Purchase of Property, Plant & Equipment	-0.45	-0.40	-0.25	-0.19	-0.42	-0.60	-0.11	-0.10	-0.46	-0.49	-0.32
Purchase of Investments	-	-	-	-	-	-	0.00	-19	-14	-14	-14
Sale and/or Maturity of Investments	-	-	-	-	-	-	0.00	2.02	14	14	14
Other Investing Activities, net	-0.13	-0.13	-0.13	-0.12	-0.11	-0.10	1.92	-0.09	-0.08	-0.07	-0.05
Net Cash From Financing Activities	0.00	0.00	0.00	0.05	0.51	3.31	1.39	0.17	0.13	0.31	0.01
Net Cash From Continuing Financing Activities	0.00	0.00	0.00	0.05	0.51	3.31	1.39	0.17	0.13	0.31	0.01
Other Financing Activities, net	-	-	0.00	0.05	0.00	3.31	1.39	0.17	0.13	0.31	0.01
Cash Interest Paid	-	-	-	-	-	-	-	-	-	0.00	0.00
Cash Income Taxes Paid	-	-	-	-	-	-	0.00	0.32	-0.07	0.00	-0.01

This table details how cash moves in and out of Koss' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026	Q4 2026
Period end date	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026	6/30/2026
Net Change in Cash & Equivalents	0.54	0.39	-0.08	-0.09	-0.22	0.40	-0.13	-0.29	-0.05	-0.56	1.12
Net Cash From Operating Activities	0.37	0.33	-0.17	0.20	-0.25	0.37	-0.53	0.76	-0.76	-0.58	1.02
Net Cash From Continuing Operating Activities	0.37	0.33	-0.17	0.20	-0.25	0.37	-0.53	0.76	-0.76	-0.58	1.02
Net Income / (Loss) Continuing Operations	-0.27	-0.31	-0.11	-0.42	0.09	-0.32	-0.23	0.24	-0.57	-0.55	0.48
Consolidated Net Income / (Loss)	-0.27	-0.31	-0.11	-0.42	0.09	-0.32	-0.23	0.24	-0.57	-0.55	0.48
Depreciation Expense	0.05	0.05	0.05	0.05	0.06	0.06	0.06	0.07	0.07	0.07	0.08
Amortization Expense	-0.11	-0.08	-0.07	-0.08	-0.08	-0.04	-0.03	-0.06	-0.06	-0.02	-0.01
Non-Cash Adjustments To Reconcile Net Income	-0.04	0.06	-0.02	0.07	0.02	-0.04	0.03	0.02	-0.02	0.00	0.04
Changes in Operating Assets and Liabilities, net	0.74	0.62	-0.03	0.57	-0.35	0.71	-0.37	0.49	-0.19	-0.09	0.43
Net Cash From Investing Activities	0.14	0.06	-0.00	-0.39	-0.01	0.03	0.25	-1.05	0.69	0.02	0.10
Net Cash From Continuing Investing Activities	0.14	0.06	-0.00	-0.39	-0.01	0.03	0.25	-1.05	0.69	0.02	0.10
Purchase of Property, Plant & Equipment	-0.09	-0.06	-0.00	-0.36	-0.06	-0.06	-0.01	-0.00	-0.31	-0.00	-0.00
Purchase of Investments	-5.00	-6.99	-	-5.00	-2.00	-2.00	-4.86	-1.00	-2.00	-6.01	-4.90
Sale and/or Maturity of Investments	5.22	7.11	-	5.03	2.05	2.09	5.12	0.00	3.00	6.04	5.01
Net Cash From Financing Activities	0.04	-	0.10	0.10	0.05	-	0.15	-0.00	0.02	-0.00	-0.00
Net Cash From Continuing Financing Activities	0.04	-	0.10	0.10	0.05	-	0.15	-0.00	0.02	-0.00	-0.00
Other Financing Activities, net	0.04	-	0.10	0.10	0.05	-	0.15	-0.00	0.02	-0.00	-0.00
Cash Interest Paid	-	-	-	0.00	-	-	-	0.00	0.00	0.00	0.00
Cash Income Taxes Paid	-	0.00	-0.20	0.01	-	0.00	-0.01	0.01	0.00	-0.00	-0.02

This table presents Koss' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Total Assets	24	23	23	23	23	26	30	39	37	37	37
Total Current Assets	14	13	12	13	12	16	20	29	22	23	26
Cash & Equivalents	0.74	0.43	1.08	2.23	4.00	6.95	9.21	3.09	2.84	2.81	3.02
Short-Term Investments	-	-	-	-	-	-	0.00	17	12	13	17
Note & Lease Receivable	-	-	-	-	-	-	0.00	0.05	0.17	0.12	0.11
Accounts Receivable	3.53	3.93	4.71	3.66	2.32	2.24	1.85	1.38	1.21	1.14	1.22
Inventories, net	8.60	8.35	6.14	6.85	5.54	5.90	8.63	6.42	4.47	4.89	4.59
Prepaid Expenses	0.28	0.21	0.21	0.13	0.27	0.46	0.19	1.00	1.08	0.74	0.24
Current Deferred & Refundable Income Taxes	0.58	0.03	0.03	0.05	0.01	-	0.00	0.09	0.04	0.04	0.02
Plant, Property, & Equipment, net	1.51	1.41	1.13	0.89	0.98	1.28	1.09	0.95	1.22	1.48	1.50
Total Noncurrent Assets	8.88	9.07	9.48	9.43	9.46	9.49	8.99	9.04	14	13	9.16
Long-Term Investments	-	-	-	-	-	-	-	0.00	4.99	4.00	0.00
Noncurrent Note & Lease Receivables	-	-	-	-	-	-	-	-	-	0.00	0.02
Other Noncurrent Operating Assets	5.67	6.02	9.48	9.42	9.46	9.49	8.99	9.04	9.06	9.10	9.14
Total Liabilities & Shareholders' Equity	24	23	23	23	23	26	30	39	37	37	37
Total Liabilities	5.93	5.85	8.57	8.16	7.42	6.75	7.26	7.28	6.05	6.57	6.50
Total Current Liabilities	3.57	3.39	3.16	3.00	2.62	2.05	2.13	2.38	1.30	1.94	1.86
Accounts Payable	1.97	2.24	1.43	1.44	0.83	0.40	0.80	0.27	0.33	0.82	0.29
Accrued Expenses	1.60	1.15	0.79	0.65	0.58	0.67	0.56	1.34	0.46	0.58	1.01
Current Deferred Revenue	-	-	0.69	0.65	0.42	0.69	0.54	0.45	0.23	0.24	0.24
Current Deferred & Payable Income Tax Liabilities	-	-	-	-	0.00	0.00	0.01	0.09	0.04	0.04	0.04
Other Current Liabilities	-	-	0.25	0.27	0.28	0.29	0.22	0.24	0.24	0.25	0.28
Total Noncurrent Liabilities	2.37	2.46	5.41	5.17	4.81	4.70	5.13	4.90	4.75	4.63	4.64
Noncurrent Deferred Revenue	-	-	0.17	0.16	0.17	0.19	0.17	0.11	0.12	0.12	0.14
Noncurrent Employee Benefit Liabilities	2.19	2.29	2.39	2.42	2.33	2.49	1.94	2.00	2.09	2.23	2.46
Other Noncurrent Operating Liabilities	0.18	0.16	2.85	2.58	2.31	2.02	3.02	2.79	2.54	2.29	2.03
Total Equity & Noncontrolling Interests	18	18	14	15	15	20	23	32	31	31	30
Total Preferred & Common Equity	18	18	14	15	15	20	23	32	31	31	30
Total Common Equity	18	18	14	15	15	20	23	32	31	31	30
Common Stock	5.11	5.46	5.79	6.37	6.92	11	13	13	13	14	14
Retained Earnings	13	12	8.41	8.70	8.24	8.73	10.00	19	18	17	16
Accumulated Other Comprehensive Income / (Loss)	-	-	-	-	-	-	-	-	-	0.00	-0.10

This table presents Koss' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2026	Q2 2026	Q3 2026
Period end date	9/30/2023	12/31/2023	3/31/2024	9/30/2024	12/31/2024	3/31/2025	9/30/2025	12/31/2025	3/31/2026
Total Assets	37	38	38	38	37	37	38	37	36
Total Current Assets	27	23	17	19	17	20	23	22	25
Cash & Equivalents	1.98	2.52	2.91	2.75	2.54	2.93	2.52	2.46	1.90
Short-Term Investments	17	12	7.02	9.14	7.16	10	14	13	17
Note & Lease Receivable	0.06	0.13	0.12	0.11	0.10	0.15	0.10	0.13	0.13
Accounts Receivable	1.33	1.51	1.20	1.39	1.37	1.05	0.96	1.01	1.05
Inventories, net	5.78	5.17	4.66	4.74	4.57	4.40	4.65	4.84	4.76
Prepaid Expenses	0.46	1.06	1.12	1.16	0.94	0.95	0.47	0.40	0.47
Current Deferred & Refundable Income Taxes	0.13	0.13	0.21	0.04	0.04	0.04	0.03	0.03	0.03
Plant, Property, & Equipment, net	1.22	1.26	1.27	1.53	1.53	1.53	1.68	1.65	1.58
Total Noncurrent Assets	9.19	14	19	17	19	16	13	13	9.19
Long-Term Investments	-	5.00	10	8.00	10	7.00	4.00	3.99	0.00
Noncurrent Note & Lease Receivables	-	-	-	-	-	-	0.03	0.03	0.02
Other Noncurrent Operating Assets	9.19	9.14	9.08	9.24	9.18	9.12	9.28	9.22	9.16
Total Liabilities & Shareholders' Equity	37	38	38	38	37	37	38	37	36
Total Liabilities	6.09	6.60	6.48	7.25	6.44	6.61	6.81	6.46	6.33
Total Current Liabilities	1.31	1.76	1.65	2.36	1.68	1.90	2.04	1.70	1.65
Accounts Payable	0.23	0.26	0.22	0.73	0.26	0.47	0.98	0.49	0.48
Accrued Expenses	0.50	0.92	0.90	1.11	0.86	0.89	0.52	0.66	0.62
Current Deferred Revenue	0.35	0.33	0.29	0.25	0.29	0.26	0.25	0.25	0.24
Current Deferred & Payable Income Tax Liabilities	0.00	0.00	0.01	0.03	0.03	0.03	0.03	0.04	0.04
Other Current Liabilities	0.23	0.23	0.24	0.24	0.25	0.25	0.27	0.27	0.27
Total Noncurrent Liabilities	4.78	4.84	4.83	4.89	4.76	4.71	4.77	4.75	4.68
Noncurrent Deferred Revenue	0.12	0.12	0.12	0.12	0.12	0.12	0.14	0.13	0.13
Noncurrent Employee Benefit Liabilities	1.94	2.06	2.11	2.29	2.23	2.24	2.39	2.45	2.45
Other Noncurrent Operating Liabilities	2.72	2.66	2.60	2.48	2.42	2.35	2.24	2.17	2.10
Total Equity & Noncontrolling Interests	31	31	31	31	31	31	31	30	30
Total Preferred & Common Equity	31	31	31	31	31	31	31	30	30
Total Common Equity	31	31	31	31	31	31	31	30	30
Common Stock	13	13	13	14	14	14	14	14	14
Retained Earnings	18	18	18	17	17	17	17	16	16
Accumulated Other Comprehensive Income / (Loss)	-	-	-	-	-	-	-	-	-0.04

This table displays calculated financial ratios and metrics derived from Koss' official financial filings.

Metric	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
DEI Shares Outstanding	7,382,706.00	7,382,706.00	7,382,706.00	7,404,831.00	7,404,831.00	8,516,823.00	9,147,795.00	9,216,795.00	9,254,795.00	9,375,795.00	9,466,438.00
DEI Adjusted Shares Outstanding	7,382,706.00	7,382,706.00	7,382,706.00	7,404,831.00	7,404,831.00	8,516,823.00	9,147,795.00	9,216,795.00	9,254,795.00	9,375,795.00	9,466,438.00
DEI Earnings Per Adjusted Shares Outstanding	0.19	-0.13	-0.46	0.04	-0.06	0.06	0.14	0.90	-0.10	-0.09	-0.04
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	7.31%	-7.49%	-2.21%	-7.14%	-16.16%	6.74%	-9.42%	-26.01%	-6.37%	2.93%	3.14%
EBITDA Growth	157.01%	-109.74%	160.36%	335.56%	-121.73%	619.92%	95.31%	421.19%	-125.36%	16.35%	35.32%
EBIT Growth	342.49%	-134.03%	52.84%	175.88%	-275.18%	202.27%	155.43%	541.86%	-123.07%	7.21%	27.33%
NOPAT Growth	14.95%	-181.74%	48.32%	218.67%	-212.01%	-14.29%	331.55%	-2,773.08%	94.53%	7.21%	12.93%
Net Income Growth	187.81%	-169.38%	-253.99%	108.97%	-252.16%	206.01%	156.97%	555.88%	-111.43%	8.00%	55.25%
EPS Growth	171.43%	-168.42%	-253.85%	108.70%	-250.00%	183.33%	160.00%	553.85%	-111.76%	10.00%	55.56%
Operating Cash Flow Growth	192.38%	-25.55%	340.16%	36.85%	27.68%	-80.64%	-370.27%	1,239.02%	-101.77%	-12.79%	304.37%
Free Cash Flow Firm Growth	-0.49%	87.79%	2,162.62%	-84.56%	44.88%	-260.26%	102.39%	-68,672.74%	96.07%	-6.48%	48.95%
Invested Capital Growth	13.67%	-1.78%	-23.44%	-2.12%	-9.19%	8.24%	6.85%	-13.62%	-3.78%	-2.58%	-5.36%
Revenue Q/Q Growth	6.21%	-3.97%	4.04%	-5.91%	-9.12%	8.14%	-6.00%	-8.50%	-1.45%	1.53%	1.40%
EBITDA Q/Q Growth	110.29%	-225.24%	178.23%	-30.69%	43.13%	392.51%	2.74%	-13.27%	14.39%	-4.30%	47.07%
EBIT Q/Q Growth	176.37%	-174.65%	49.44%	-48.90%	22.05%	187.16%	4.35%	-10.89%	13.41%	-7.52%	43.11%
NOPAT Q/Q Growth	0.78%	-239.76%	49.44%	-46.85%	22.05%	31.88%	6.08%	-5.54%	13.41%	-7.52%	31.84%
Net Income Q/Q Growth	-8.03%	-46.06%	9.06%	-44.58%	22.46%	54.30%	4.42%	-7.15%	13.19%	-16.26%	64.44%
EPS Q/Q Growth	-9.52%	-44.44%	9.80%	-50.00%	25.00%	0.00%	18.18%	-6.59%	9.09%	-12.50%	63.64%
Operating Cash Flow Q/Q Growth	-12.20%	-52.46%	-16.57%	4.66%	2,205.90%	-66.03%	-947.57%	3.76%	-286.13%	-247.18%	139.37%
Free Cash Flow Firm Q/Q Growth	4.22%	-2,569.91%	-0.51%	-34.99%	179.88%	-116.07%	-96.68%	-2.01%	9.72%	-56.86%	73.54%
Invested Capital Q/Q Growth	2.91%	2.00%	4.83%	5.33%	-8.97%	-1.89%	5.86%	-0.64%	0.31%	2.68%	-4.92%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	34.39%	28.67%	27.87%	31.22%	30.92%	34.44%	37.93%	34.03%	34.12%	37.81%	41.87%
EBITDA Margin	10.60%	-1.12%	0.69%	3.23%	-0.84%	4.08%	8.80%	61.98%	-16.79%	-13.65%	-8.56%
Operating Margin	3.78%	-2.93%	-1.55%	1.27%	-2.64%	-2.00%	5.09%	-189.96%	-15.26%	-13.76%	-11.62%
EBIT Margin	8.73%	-3.21%	-1.55%	1.27%	-2.64%	2.53%	7.14%	61.95%	-15.26%	-13.76%	-9.70%
Profit (Net Income) Margin	5.34%	-4.01%	-14.50%	1.40%	-2.54%	2.53%	7.16%	63.51%	-7.75%	-6.93%	-3.01%
Tax Burden Percent	61.38%	124.65%	923.51%	109.48%	100.38%	99.17%	99.41%	96.33%	92.82%	102.04%	102.86%
Interest Burden Percent	99.73%	100.12%	101.43%	101.15%	95.83%	100.55%	100.91%	106.42%	54.72%	49.35%	30.15%
Effective Tax Rate	38.62%	0.00%	0.00%	-9.48%	0.00%	0.83%	0.59%	3.67%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	3.68%	-2.85%	-1.68%	2.33%	-2.77%	-3.19%	6.87%	-190.68%	-11.46%	-10.99%	-9.96%
ROIC Less NNEP Spread (ROIC-NNEP)	-86.84%	77.72%	415.32%	2.12%	1.67%	-20.06%	2.27%	-410.61%	-13.26%	-12.71%	-13.34%
Return on Net Nonoperating Assets (RNNOA)	4.36%	-2.54%	-19.79%	-0.24%	-0.32%	6.03%	-0.87%	221.21%	8.44%	8.15%	8.67%
Return on Equity (ROE)	8.04%	-5.39%	-21.47%	2.09%	-3.08%	2.84%	6.00%	30.53%	-3.02%	-2.83%	-1.29%
Cash Return on Invested Capital (CROIC)	-9.11%	-1.05%	24.87%	4.47%	6.87%	-11.11%	0.25%	-176.06%	-7.61%	-8.37%	-4.45%
Operating Return on Assets (OROA)	9.75%	-3.25%	-1.58%	1.20%	-2.11%	2.02%	4.49%	23.51%	-4.91%	-4.67%	-3.42%
Return on Assets (ROA)	5.97%	-4.05%	-14.77%	1.33%	-2.03%	2.02%	4.51%	24.10%	-2.49%	-2.35%	-1.06%
Return on Common Equity (ROCE)	8.04%	-5.39%	-21.47%	2.09%	-3.08%	2.84%	6.00%	30.53%	-3.02%	-2.83%	-1.29%
Return on Equity Simple (ROE_SIMPLE)	7.64%	-5.48%	-24.02%	2.03%	-3.07%	2.52%	5.59%	26.16%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	0.60	-0.49	-0.25	0.30	-0.34	-0.39	0.90	-24	-1.31	-1.22	-1.06
NOPAT Margin	2.32%	-2.05%	-1.08%	1.39%	-1.85%	-1.98%	5.06%	-182.98%	-10.68%	-9.63%	-8.13%
Net Nonoperating Expense Percent (NNEP)	90.52%	-80.58%	-417.00%	0.21%	-4.43%	16.87%	4.60%	219.93%	1.79%	1.72%	3.38%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-4.21%	-3.97%	-3.51%
Cost of Revenue to Revenue	65.61%	71.33%	72.13%	68.78%	69.08%	65.56%	62.07%	65.97%	65.88%	62.19%	58.13%
SG&A Expenses to Revenue	30.61%	31.59%	29.42%	29.96%	33.57%	36.44%	32.84%	223.99%	49.39%	51.57%	53.49%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	30.61%	31.59%	29.42%	29.96%	33.57%	36.44%	32.84%	223.99%	49.39%	51.57%	53.49%
Earnings before Interest and Taxes (EBIT)	2.27	-0.77	-0.36	0.28	-0.48	0.50	1.26	8.12	-1.87	-1.74	-1.26
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	2.76	-0.27	0.16	0.71	-0.15	0.80	1.56	8.12	-2.06	-1.72	-1.11
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.82	0.76	1.22	0.98	0.66	10.10	2.80	1.07	1.32	1.56	1.26
Price to Tangible Book Value (P/TBV)	0.82	0.76	1.22	0.98	0.66	10.10	2.80	1.07	1.32	1.56	1.26
Price to Revenue (P/Rev)	0.58	0.56	0.74	0.68	0.55	10.12	3.59	2.60	3.36	3.79	2.92
Price to Earnings (P/E)	10.79	0.00	0.00	48.40	0.00	400.65	50.12	4.10	0.00	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	9.27%	0.00%	0.00%	2.07%	0.00%	0.25%	2.00%	24.40%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	0.82	0.75	1.24	0.98	0.56	15.11	4.03	1.20	1.90	2.58	1.75
Enterprise Value to Revenue (EV/Rev)	0.55	0.54	0.69	0.58	0.36	9.76	3.07	1.06	1.73	2.23	1.39
Enterprise Value to EBITDA (EV/EBITDA)	5.17	0.00	100.35	17.82	0.00	239.22	34.90	1.72	0.00	0.00	0.00
Enterprise Value to EBIT (EV/EBIT)	6.28	0.00	0.00	45.53	0.00	385.47	43.00	1.72	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	23.62	0.00	0.00	41.59	0.00	0.00	60.63	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	45.30	55.20	15.78	8.92	3.65	547.14	0.00	1.30	0.00	0.00	41.29
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	4.32	21.66	7.82	0.00	1,684.51	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.03	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.05	-0.03	-0.05	-0.11	-0.19	-0.30	-0.38	-0.54	-0.64	-0.64	-0.65
Leverage Ratio	1.35	1.33	1.45	1.57	1.52	1.41	1.33	1.27	1.21	1.20	1.22
Compound Leverage Factor	1.34	1.33	1.47	1.59	1.45	1.42	1.34	1.35	0.66	0.59	0.37
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	3.24%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	3.24%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	100.00%	100.00%	100.00%	96.76%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Debt to EBITDA	0.00	0.00	0.00	0.00	-3.30	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	0.00	0.00	0.00	0.00	22.77	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	0.00	0.00	0.00	0.00	-1.50	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	0.00	0.00	0.00	0.00	10.31	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	4.17	3.50	3.19	3.10	2.57	19.47	7.16	5.32	5.58	5.85	5.16
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	3.85	3.82	3.85	4.31	4.64	7.58	9.33	12.21	16.89	11.65	13.96
Quick Ratio	1.20	1.29	1.83	1.96	2.42	4.48	5.19	9.06	12.58	8.74	11.35
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-1.49	-0.18	3.76	0.58	0.84	-1.35	0.03	-22	-0.87	-0.93	-0.47
Operating Cash Flow to CapEx	69.95%	58.06%	411.42%	751.54%	424.77%	58.11%	-871.44%	10,905.67%	-41.26%	-43.79%	138.78%
Free Cash Flow to Firm to Interest Expense	-246.03	-189.25	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-223.48
Operating Cash Flow to Interest Expense	51.79	243.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	207.56
Operating Cash Flow Less CapEx to Interest Expense	-22.25	-175.50	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	58.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	1.12	1.01	1.02	0.95	0.80	0.80	0.63	0.38	0.32	0.34	0.35
Accounts Receivable Turnover	8.18	6.45	5.44	5.22	6.13	8.58	8.66	8.12	9.48	10.77	11.05
Inventory Turnover	2.16	2.03	2.34	2.31	2.04	2.24	1.51	1.15	1.48	1.68	1.60
Fixed Asset Turnover	16.74	16.46	18.52	21.60	19.55	17.26	14.95	12.83	11.27	9.35	8.75
Accounts Payable Turnover	8.24	8.15	9.24	10.48	11.17	20.90	18.40	16.25	27.05	13.66	13.60
Days Sales Outstanding (DSO)	44.60	56.62	67.04	69.89	59.52	42.56	42.13	44.95	38.51	33.89	33.04
Days Inventory Outstanding (DIO)	168.80	180.18	155.80	157.81	178.76	162.94	241.34	317.92	246.14	217.56	228.53
Days Payable Outstanding (DPO)	44.28	44.77	39.50	34.82	32.67	17.46	19.84	22.46	13.49	26.71	26.84
Cash Conversion Cycle (CCC)	169.12	192.02	183.34	192.89	205.62	188.03	263.63	340.40	271.15	224.73	234.73
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	17	17	13	13	12	13	13	12	11	11	10
Invested Capital Turnover	1.59	1.39	1.55	1.68	1.49	1.61	1.36	1.04	1.07	1.14	1.23
Increase / (Decrease) in Invested Capital	2.10	-0.31	-4.02	-0.28	-1.18	0.96	0.86	-1.84	-0.44	-0.29	-0.59
Enterprise Value (EV)	14	13	16	13	6.58	191	54	14	21	28	18
Market Capitalization	15	13	17	15	10	198	64	34	41	48	38
Book Value per Share	$2.46	$2.38	$1.92	$2.04	$2.05	$2.30	$2.48	$3.45	$3.37	$3.26	$3.19
Tangible Book Value per Share	$2.46	$2.38	$1.92	$2.04	$2.05	$2.30	$2.48	$3.45	$3.37	$3.26	$3.19
Total Capital	18	18	14	15	16	20	23	32	31	31	30
Total Debt	0.00	0.00	0.00	0.00	0.51	0.00	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt	-0.74	-0.43	-1.08	-2.23	-3.49	-6.95	-9.21	-20	-20	-20	-20
Capital Expenditures (CapEx)	0.45	0.40	0.25	0.19	0.42	0.60	0.11	0.10	0.46	0.49	0.32
Debt-free, Cash-free Net Working Capital (DFCFNWC)	9.42	9.12	7.92	7.69	6.03	6.55	8.54	6.56	5.68	4.98	4.31
Debt-free Net Working Capital (DFNWC)	10	9.56	9.01	9.92	10	13	18	27	21	21	24
Net Working Capital (NWC)	10	9.56	9.01	9.92	9.52	13	18	27	21	21	24
Net Nonoperating Expense (NNE)	-0.79	0.47	3.16	-0.00	0.13	-0.88	-0.37	-32	-0.36	-0.34	-0.67
Net Nonoperating Obligations (NNO)	-0.74	-0.43	-1.08	-2.23	-3.49	-6.95	-9.21	-20	-20	-20	-20
Total Depreciation and Amortization (D&A)	0.49	0.50	0.53	0.43	0.33	0.30	0.29	0.00	-0.19	0.01	0.15
Debt-free, Cash-free Net Working Capital to Revenue	36.24%	37.93%	33.69%	35.20%	32.93%	33.49%	48.23%	50.08%	46.29%	39.42%	33.14%
Debt-free Net Working Capital to Revenue	39.07%	39.73%	38.28%	45.40%	54.77%	69.05%	100.24%	203.94%	168.12%	163.69%	185.39%
Net Working Capital to Revenue	39.07%	39.73%	38.28%	45.40%	52.00%	69.05%	100.24%	203.94%	168.12%	163.69%	185.39%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.19	($0.13)	($0.46)	$0.06	($0.06)	$0.06	$0.14	$0.90	($0.10)	($0.09)	($0.04)
Adjusted Weighted Average Basic Shares Outstanding	7.38M	7.38M	7.38M	7.40M	7.40M	7.86M	9.07M	9.19M	9.25M	9.36M	9.46M
Adjusted Diluted Earnings per Share	$0.19	($0.13)	($0.46)	$0.06	($0.06)	$0.05	$0.13	$0.85	($0.10)	($0.09)	($0.04)
Adjusted Weighted Average Diluted Shares Outstanding	7.38M	7.38M	7.38M	7.41M	7.40M	9.64M	9.99M	9.75M	9.25M	9.36M	9.46M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	7.38M	7.38M	7.38M	7.40M	7.40M	8.67M	9.15M	9.23M	9.30M	9.46M	9.47M
Normalized Net Operating Profit after Tax (NOPAT)	0.60	-0.49	-0.25	0.19	-0.34	-0.39	0.90	-24	-1.31	-1.22	-1.06
Normalized NOPAT Margin	2.32%	-2.05%	-1.08%	0.89%	-1.85%	-1.98%	5.06%	-182.98%	-10.68%	-9.63%	-8.13%
Pre Tax Income Margin	8.70%	-3.21%	-1.57%	1.28%	-2.53%	2.55%	7.21%	65.93%	-8.35%	-6.79%	-2.92%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	373.52	-800.96	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-596.62
NOPAT to Interest Expense	99.33	-511.62	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-500.34
EBIT Less CapEx to Interest Expense	299.48	-1,219.46	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-746.19
NOPAT Less CapEx to Interest Expense	25.29	-930.12	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-649.91
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

This table displays calculated financial ratios and metrics derived from Koss' official financial filings.

Metric	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026	Q4 2026
Period end date	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026	6/30/2026
DEI Shares Outstanding	9,234,795.00	9,254,795.00	9,254,795.00	9,299,795.00	9,350,795.00	9,375,795.00	9,375,795.00	9,456,438.00	9,456,438.00	9,466,438.00	9,466,438.00
DEI Adjusted Shares Outstanding	9,234,795.00	9,254,795.00	9,254,795.00	9,299,795.00	9,350,795.00	9,375,795.00	9,375,795.00	9,456,438.00	9,456,438.00	9,466,438.00	9,466,438.00
DEI Earnings Per Adjusted Shares Outstanding	-0.03	-0.03	-0.01	-0.05	0.01	-0.03	-0.02	0.03	-0.06	-0.06	0.05
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	2.40%	-21.98%	-5.86%	-5.10%	5.86%	5.44%	6.59%	27.14%	-19.56%	1.57%	5.82%
EBITDA Growth	58.15%	-30.99%	50.94%	-21.45%	70.83%	21.89%	-21.29%	94.00%	-371.94%	-32.94%	183.26%
EBIT Growth	64.66%	-37.02%	47.71%	-35.97%	70.22%	14.88%	-38.22%	92.77%	-439.26%	-38.56%	160.86%
NOPAT Growth	64.66%	-37.02%	47.71%	-35.97%	58.67%	14.88%	-38.22%	89.79%	-415.59%	-38.56%	186.30%
Net Income Growth	76.52%	-39.78%	56.69%	-62.86%	134.98%	-0.94%	-110.83%	158.10%	-700.59%	-72.57%	304.90%
EPS Growth	75.00%	-50.00%	50.00%	-66.67%	133.33%	0.00%	-100.00%	160.00%	-700.00%	-100.00%	350.00%
Operating Cash Flow Growth	131.91%	320.55%	-246.29%	128.26%	-168.46%	12.71%	-207.46%	278.37%	-201.93%	-257.30%	290.70%
Free Cash Flow Firm Growth	90.73%	-82.50%	-84.55%	241.49%	475.68%	43.83%	-108.12%	-24.15%	-170.65%	-515.97%	4,905.21%
Invested Capital Growth	-1.94%	-4.69%	-3.78%	-9.32%	-4.32%	-4.84%	-2.58%	-5.12%	-3.96%	2.20%	-5.36%
Revenue Q/Q Growth	-0.41%	-21.50%	9.70%	10.66%	11.09%	-21.82%	10.90%	31.99%	-29.71%	-1.28%	15.54%
EBITDA Q/Q Growth	0.23%	-18.21%	47.96%	-97.89%	76.04%	-216.51%	19.19%	90.22%	-1,786.09%	10.84%	150.61%
EBIT Q/Q Growth	-1.60%	-28.07%	47.88%	-100.51%	77.75%	-266.05%	15.38%	89.52%	-1,560.68%	5.94%	137.17%
NOPAT Q/Q Growth	-1.60%	-28.07%	47.88%	-100.51%	69.11%	-163.75%	15.38%	85.19%	-1,460.05%	29.12%	152.71%
Net Income Q/Q Growth	-4.48%	-16.58%	64.83%	-280.12%	122.44%	-436.45%	26.53%	204.74%	-331.98%	3.33%	187.23%
EPS Q/Q Growth	0.00%	0.00%	66.67%	-400.00%	120.00%	-400.00%	33.33%	250.00%	-300.00%	0.00%	183.33%
Operating Cash Flow Q/Q Growth	151.60%	-10.71%	-152.94%	215.85%	-225.02%	247.00%	-244.41%	242.57%	-199.76%	23.42%	275.07%
Free Cash Flow Firm Q/Q Growth	79.36%	224.26%	77.12%	211.51%	-45.21%	-52.43%	-110.00%	3,010.64%	-151.04%	-180.11%	215.48%
Invested Capital Q/Q Growth	-2.31%	-5.31%	0.31%	-2.27%	3.07%	-5.82%	2.68%	-4.82%	4.34%	0.22%	-4.92%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	32.99%	31.90%	40.36%	36.63%	39.50%	39.00%	36.02%	40.01%	29.04%	35.50%	60.98%
EBITDA Margin	-16.13%	-24.29%	-11.52%	-20.61%	-4.45%	-18.00%	-13.11%	-0.97%	-26.08%	-23.55%	10.32%
Operating Margin	-14.17%	-23.12%	-10.98%	-19.90%	-3.99%	-18.66%	-14.24%	-1.13%	-35.46%	-25.46%	8.19%
EBIT Margin	-14.17%	-23.12%	-10.98%	-19.90%	-3.99%	-18.66%	-14.24%	-1.13%	-26.72%	-25.46%	8.19%
Profit (Net Income) Margin	-8.01%	-11.90%	-3.81%	-13.10%	2.65%	-11.39%	-7.54%	5.99%	-19.76%	-19.35%	14.61%
Tax Burden Percent	100.70%	79.46%	103.53%	100.66%	97.15%	101.90%	102.67%	98.88%	100.49%	100.34%	99.26%
Interest Burden Percent	56.14%	64.77%	33.55%	65.41%	-68.34%	59.89%	51.60%	-535.38%	73.59%	75.75%	179.71%
Effective Tax Rate	0.00%	0.00%	0.00%	0.00%	2.85%	0.00%	0.00%	1.12%	0.00%	0.00%	0.74%
Return on Invested Capital (ROIC)	-10.97%	-17.58%	-8.25%	-14.62%	-4.12%	-14.89%	-11.37%	-1.41%	-28.69%	-21.28%	9.96%
ROIC Less NNEP Spread (ROIC-NNEP)	-11.30%	-18.15%	-8.81%	-14.76%	-5.30%	-15.13%	-11.75%	-2.85%	-29.43%	-21.06%	8.89%
Return on Net Nonoperating Assets (RNNOA)	7.03%	11.53%	5.61%	9.28%	3.34%	9.79%	7.54%	1.86%	18.80%	13.56%	-5.78%
Return on Equity (ROE)	-3.94%	-6.06%	-2.64%	-5.34%	-0.78%	-5.11%	-3.83%	0.45%	-9.89%	-7.72%	4.18%
Cash Return on Invested Capital (CROIC)	-9.77%	-8.41%	-7.61%	-2.63%	-5.93%	-5.41%	-8.37%	-2.26%	-8.73%	-16.62%	-4.45%
Operating Return on Assets (OROA)	-4.83%	-7.54%	-3.53%	-6.38%	-1.30%	-6.20%	-4.83%	-0.40%	-9.22%	-8.91%	2.89%
Return on Assets (ROA)	-2.73%	-3.88%	-1.23%	-4.20%	0.86%	-3.78%	-2.56%	2.13%	-6.82%	-6.77%	5.15%
Return on Common Equity (ROCE)	-3.94%	-6.06%	-2.64%	-5.34%	-0.78%	-5.11%	-3.83%	0.45%	-9.89%	-7.72%	4.18%
Return on Equity Simple (ROE_SIMPLE)	-3.20%	-3.52%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-0.33	-0.43	-0.22	-0.45	-0.14	-0.36	-0.31	-0.05	-0.71	-0.50	0.27
NOPAT Margin	-9.92%	-16.18%	-7.69%	-13.93%	-3.87%	-13.06%	-9.97%	-1.12%	-24.82%	-17.82%	8.13%
Net Nonoperating Expense Percent (NNEP)	0.33%	0.57%	0.56%	0.14%	1.18%	0.23%	0.38%	1.43%	0.74%	-0.22%	1.07%
Return On Investment Capital (ROIC_SIMPLE)	-1.06%	-1.37%	-0.71%	-1.45%	-0.44%	-1.18%	-1.00%	-0.15%	-2.34%	-1.69%	0.88%
Cost of Revenue to Revenue	67.01%	68.10%	59.64%	63.37%	60.50%	61.00%	63.98%	59.99%	70.96%	64.50%	39.02%
SG&A Expenses to Revenue	47.16%	55.02%	51.34%	56.53%	43.48%	57.67%	50.26%	41.14%	64.49%	60.96%	52.79%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	47.16%	55.02%	51.34%	56.53%	43.48%	57.67%	50.26%	41.14%	64.49%	60.96%	52.79%
Earnings before Interest and Taxes (EBIT)	-0.48	-0.61	-0.32	-0.64	-0.14	-0.52	-0.44	-0.05	-0.76	-0.72	0.27
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-0.54	-0.64	-0.33	-0.66	-0.16	-0.50	-0.40	-0.04	-0.75	-0.67	0.34
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.99	0.76	1.32	2.23	2.23	1.44	1.56	1.56	1.29	1.14	1.26
Price to Tangible Book Value (P/TBV)	0.99	0.76	1.32	2.23	2.23	1.44	1.56	1.56	1.29	1.14	1.26
Price to Revenue (P/Rev)	2.35	1.91	3.36	5.68	5.62	3.56	3.79	3.56	3.06	2.64	2.92
Price to Earnings (P/E)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	0.96	0.34	1.90	4.46	4.37	2.28	2.58	2.65	1.81	1.38	1.75
Enterprise Value to Revenue (EV/Rev)	0.86	0.31	1.73	4.04	4.01	1.95	2.23	2.04	1.54	1.17	1.39
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	37.51	0.00	67.43	473.05	165.78	0.00	79.67	0.00	0.00	41.29
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.62	-0.64	-0.64	-0.63	-0.63	-0.65	-0.64	-0.65	-0.64	-0.64	-0.65
Leverage Ratio	1.23	1.22	1.21	1.21	1.21	1.21	1.20	1.23	1.21	1.21	1.22
Compound Leverage Factor	0.69	0.79	0.41	0.79	-0.83	0.73	0.62	-6.57	0.89	0.92	2.18
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	4.44	3.64	5.72	7.12	7.88	5.51	5.96	5.88	5.20	4.91	5.30
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	12.86	10.44	16.89	8.18	9.97	10.32	11.65	11.10	12.84	15.36	13.96
Quick Ratio	9.24	6.81	12.58	5.66	6.66	7.49	8.74	8.58	9.75	12.17	11.35
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-0.10	0.12	0.22	0.68	0.37	0.18	-0.02	0.52	-0.26	-0.74	0.85
Operating Cash Flow to CapEx	414.13%	553.56%	-21,746.63%	56.43%	-404.06%	576.83%	-7,696.36%	69,328.82%	-244.06%	-15,901.88%	102,002,900.00%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	860.71	-475.84	-1,456.64	1,858.40
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	1,273.15	-1,375.76	-1,151.47	2,227.14
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	1,271.31	-1,939.45	-1,158.71	2,227.14
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.34	0.33	0.32	0.32	0.33	0.33	0.34	0.36	0.34	0.35	0.35
Accounts Receivable Turnover	9.44	10.23	9.48	8.89	8.52	11.06	10.77	11.47	10.75	12.23	11.05
Inventory Turnover	1.37	1.47	1.48	1.48	1.58	1.68	1.68	1.76	1.73	1.81	1.60
Fixed Asset Turnover	11.65	11.11	11.27	8.80	8.81	8.86	9.35	8.41	8.06	8.24	8.75
Accounts Payable Turnover	32.43	30.25	27.05	16.25	29.70	22.07	13.66	9.66	21.83	17.37	13.60
Days Sales Outstanding (DSO)	38.66	35.67	38.51	41.04	42.83	33.01	33.89	31.81	33.95	29.84	33.04
Days Inventory Outstanding (DIO)	266.91	248.97	246.14	245.93	230.70	217.41	217.56	207.21	210.90	202.11	228.53
Days Payable Outstanding (DPO)	11.25	12.07	13.49	22.46	12.29	16.54	26.71	37.77	16.72	21.01	26.84
Cash Conversion Cycle (CCC)	294.32	272.58	271.15	264.51	261.24	233.88	224.73	201.25	228.12	210.95	234.73
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	12	11	11	11	11	11	11	10	11	11	10
Invested Capital Turnover	1.11	1.09	1.07	1.05	1.06	1.14	1.14	1.26	1.16	1.19	1.23
Increase / (Decrease) in Invested Capital	-0.23	-0.55	-0.44	-1.13	-0.51	-0.54	-0.29	-0.56	-0.45	0.23	-0.59
Enterprise Value (EV)	11	3.84	21	49	49	24	28	28	20	15	18
Market Capitalization	31	24	41	69	69	44	48	48	39	34	38
Book Value per Share	$3.40	$3.36	$3.37	$3.32	$3.31	$3.27	$3.26	$3.26	$3.21	$3.14	$3.19
Tangible Book Value per Share	$3.40	$3.36	$3.37	$3.32	$3.31	$3.27	$3.26	$3.26	$3.21	$3.14	$3.19
Total Capital	31	31	31	31	31	31	31	31	30	30	30
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt	-20	-20	-20	-20	-20	-20	-20	-20	-19	-19	-20
Capital Expenditures (CapEx)	0.09	0.06	0.00	0.36	0.06	0.06	0.01	0.00	0.31	0.00	0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)	6.25	5.65	5.68	5.08	5.35	4.69	4.98	4.17	4.70	4.79	4.31
Debt-free Net Working Capital (DFNWC)	21	16	21	17	15	18	21	21	20	24	24
Net Working Capital (NWC)	21	16	21	17	15	18	21	21	20	24	24
Net Nonoperating Expense (NNE)	-0.06	-0.11	-0.11	-0.03	-0.23	-0.05	-0.07	-0.29	-0.14	0.04	-0.21
Net Nonoperating Obligations (NNO)	-20	-20	-20	-20	-20	-20	-20	-20	-19	-19	-20
Total Depreciation and Amortization (D&A)	-0.07	-0.03	-0.02	-0.02	-0.02	0.02	0.03	0.01	0.02	0.05	0.07
Debt-free, Cash-free Net Working Capital to Revenue	47.36%	45.41%	46.29%	42.00%	43.50%	37.71%	39.42%	30.90%	36.75%	37.28%	33.14%
Debt-free Net Working Capital to Revenue	158.04%	125.22%	168.12%	140.35%	122.43%	142.63%	163.69%	152.88%	157.63%	184.13%	185.39%
Net Working Capital to Revenue	158.04%	125.22%	168.12%	140.35%	122.43%	142.63%	163.69%	152.88%	157.63%	184.13%	185.39%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.03)	($0.03)	($0.01)	($0.05)	$0.01	($0.03)	($0.02)	$0.03	($0.06)	($0.06)	$0.05
Adjusted Weighted Average Basic Shares Outstanding	9.24M	9.25M	9.25M	9.31M	9.36M	9.38M	9.36M	9.46M	9.46M	9.47M	9.46M
Adjusted Diluted Earnings per Share	($0.03)	($0.03)	($0.01)	($0.05)	$0.01	($0.03)	($0.02)	$0.03	($0.06)	($0.06)	$0.05
Adjusted Weighted Average Diluted Shares Outstanding	9.24M	9.25M	9.25M	9.31M	9.63M	9.38M	9.36M	9.54M	9.46M	9.47M	9.46M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	9.25M	9.25M	9.30M	9.35M	9.38M	9.38M	9.46M	9.46M	9.47M	9.47M	9.47M
Normalized Net Operating Profit after Tax (NOPAT)	-0.33	-0.43	-0.22	-0.45	-0.14	-0.36	-0.31	-0.05	-0.71	-0.50	0.27
Normalized NOPAT Margin	-9.92%	-16.18%	-7.69%	-13.93%	-3.87%	-13.06%	-9.97%	-1.12%	-24.82%	-17.82%	8.13%
Pre Tax Income Margin	-7.95%	-14.97%	-3.68%	-13.02%	2.72%	-11.18%	-7.35%	6.06%	-19.66%	-19.29%	14.72%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-76.86	-1,382.60	-1,421.21	583.62
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-76.00	-1,284.28	-994.85	579.31
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-78.70	-1,946.29	-1,428.45	583.62
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-77.84	-1,847.97	-1,002.09	579.31
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Financials Breakdown Chart

Key Financial Trends

Koss’ latest quarter showed a meaningful improvement in operating performance, but the broader trend remains uneven. In Q4 fiscal 2026, revenue increased to $3.26 million from $2.82 million in Q3 and $3.08 million in the year-ago quarter. Gross profit rose to $1.99 million, producing a gross margin of approximately 61%, compared with about 36% in Q4 fiscal 2025. Operating income was positive at $267,000, reversing operating losses in the prior three quarters.

Net income reached $477,000, or $0.05 per diluted share, compared with a net loss of $547,000, or $0.06 per share, in Q3 fiscal 2026. However, approximately $214,000 of net interest and investment income contributed substantially to the quarterly profit. This means the improvement in bottom-line results was stronger than the improvement in core operations alone.

Cash generation also improved sharply. Operating cash flow was $1.02 million in Q4 fiscal 2026, compared with negative operating cash flow of $583,000 in Q3 fiscal 2026 and negative $535,000 in the year-ago quarter. The latest quarter benefited from a $430,000 favorable change in operating assets and liabilities, so investors should monitor whether this cash-flow improvement continues.

Koss maintained a conservative balance sheet in the latest balance-sheet data provided, which was for March 31, 2026. Cash and short-term investments totaled approximately $18.96 million, compared with just $1.65 million of current liabilities. Total liabilities of $6.33 million were modest relative to $29.73 million of shareholders’ equity. The company also carries substantial inventories, at $4.76 million, which could require close monitoring if sales weaken.

Q4 fiscal 2026 returned to operating profitability: Operating income was $267,000 after losses of $46,000, $1.01 million and $719,000 in the first three quarters of the fiscal year.
Gross margin expanded significantly: Q4 gross margin was approximately 61%, well above the roughly 36% recorded in the year-ago quarter.
Operating cash flow turned positive: Koss generated $1.02 million from operations in Q4, helping increase cash by $1.12 million during the quarter.
Liquidity remains strong: Cash and short-term investments substantially exceeded current liabilities in the March 2026 balance sheet, providing flexibility without meaningful reliance on debt.
Revenue improved sequentially and year over year: Q4 revenue increased approximately 16% from Q3 fiscal 2026 and 6% from Q4 fiscal 2025.
Investment income is an important earnings contributor: Quarterly interest and investment income has generally remained near $200,000 to $293,000, supporting results while operating profitability remains inconsistent.
Investment transactions dominate investing cash flow: Koss regularly purchases and sells or matures several million dollars of investments each quarter, creating large gross cash-flow movements but limited net investing cash flow.
Core profitability has been volatile: Despite the Q4 recovery, Koss recorded operating losses in five of the six earlier quarters provided for fiscal 2025 and fiscal 2026.
Recent revenue remains below some prior-period levels: Fiscal 2026 Q1 revenue was $4.07 million, but revenue fell to $2.86 million in Q2 and $2.82 million in Q3 before recovering in Q4.
Inventory and modest share-count growth warrant monitoring: Inventory was $4.76 million as of March 31, 2026, while weighted-average shares increased from approximately 9.23 million in Q1 fiscal 2024 to 9.46 million in Q4 fiscal 2026.

Overall, the latest quarter was encouraging because Koss combined higher revenue, stronger gross margins, positive operating income and substantially improved operating cash flow. Still, the company’s multi-quarter record shows that earnings remain dependent in part on investment income and working-capital movements. Retail investors should look for sustained operating profitability, consistent revenue growth and continued inventory discipline before viewing the Q4 improvement as a durable turnaround.

09/10/26 11:29 PM ETAI Generated. May Contain Errors.

Koss Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Koss' financial year ends in June. Their financial year 2026 ended on June 30, 2026.

Koss' net income appears to be on an upward trend, with a most recent value of -$391.46 thousand in 2026, falling from $1.39 million in 2016. The previous period was -$874.83 thousand in 2025. See Koss' forecast for analyst expectations on what's next for the company.

Koss' total operating income in 2026 was -$1.51 million, based on the following breakdown:

Total Gross Profit: $5.45 million
Total Operating Expenses: $6.96 million

Over the last 10 years, Koss' total revenue changed from $26.00 million in 2016 to $13.02 million in 2026, a change of -49.9%.

Koss' total liabilities were at $6.50 million at the end of 2026, a 1.1% decrease from 2025, and a 9.5% increase since 2016.

In the past 10 years, Koss' cash and equivalents has ranged from $432.28 thousand in 2017 to $9.21 million in 2022, and is currently $3.02 million as of their latest financial filing in 2026.

Over the last 10 years, Koss' book value per share changed from 2.46 in 2016 to 3.19 in 2026, a change of 29.3%.

Related Companies

Financial statements for NASDAQ:KOSS last updated on 8/28/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

From Our Partners

Unlock superior investment research and tools.

Get MarketBeat All Access

In-depth profiles and analysis for 20,000 public companies.
Real-time analyst ratings, insider transactions, earnings data, and more.
Our daily ratings and market update email newsletter.

Sign In
Create Account

Your Email Address:

Your Password:

Forgot your password?

Your Email Address:

Choose a Password:

By creating a free account, you agree to our terms of service. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Koss (KOSS) Financials

Financials Breakdown Chart

Key Financial Trends

Koss Financials - Frequently Asked Questions

Best-in-Class Portfolio Monitoring

Stock Ideas and Recommendations

Advanced Stock Screeners and Research Tools

About MarketBeat

MarketBeat Products

Popular Tools

Financial Calendars

Terms & Info

Koss (KOSS) Financials

Annual Income Statements for Koss

Quarterly Income Statements for Koss

Annual Cash Flow Statements for Koss

Quarterly Cash Flow Statements for Koss

Annual Balance Sheets for Koss

Quarterly Balance Sheets for Koss

Annual Metrics And Ratios for Koss

Quarterly Metrics And Ratios for Koss

Financials Breakdown Chart

Key Financial Trends

Koss Financials - Frequently Asked Questions

When does Koss' fiscal year end?

How has Koss' net income changed over the last 10 years?

What is Koss' operating income?

How has Koss' revenue changed over the last 10 years?

How much debt does Koss have?

How much cash does Koss have?

How has Koss' book value per share changed over the last 10 years?

MarketBeat All Access Features

Best-in-Class Portfolio Monitoring

Stock Ideas and Recommendations

Advanced Stock Screeners and Research Tools