Koss Corporation

KOSS

KOSSKoss Corporation US flag

NASDAQ Capital Market

4.07

USD

-0.16

- -

38.53MMarket Cap

Income Statement (USD)

API Chat

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Sales/Revenue/Turnover	42	38	36	24	24	26	24	24	22	18	20	18	13	12	13
+ Sales & Services Revenue	42	38	36	24	24	26	24	24	22	18	20	18	13	12	13
- Cost of Revenue	25	23	22	24	16	17	17	17	15	13	13	11	9	8	8
+ Cost of Goods & Services	25	23	22	24	16	17	17	17	15	13	13	11	9	8	8
Gross Profit	17	15	13	- -	8	9	7	7	7	6	7	7	4	4	5
+ Other Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Operating Expenses	11	11	6	10	8	7	8	7	7	6	7	6	29	6	7
+ Selling, General & Admin	11	12	13	10	8	8	8	7	7	6	7	6	29	6	7
+ Research & Development	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Operating Expense	-1	-1	-8	-1	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income (Loss)	6	4	8	-10	1	2	-1	- -	- -	- -	- -	1	-25	-2	-2
- Non-Operating (Income) Loss	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	-34	-1	-1
+ Interest Expense, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	-1	-1
+ Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Interest Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1
+ Other Non-Op (Income) Loss	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	-33	- -	- -
Pretax Income	6	4	8	-10	- -	2	-1	- -	- -	- -	- -	1	9	-1	-1
- Income Tax Expense (Benefit)	2	1	2	-4	- -	1	- -	3	- -	- -	- -	- -	- -	- -	- -
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	4	3	5	-6	- -	1	-1	-3	- -	- -	- -	1	8	-1	-1
- Net Extraordinary Losses (Gains)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Discontinued Operations	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Extraord. & Accounting Changes	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) Incl. MI	4	3	5	-6	- -	1	-1	-3	- -	- -	- -	1	8	-1	-1
- Minority Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income, GAAP	4	3	5	-6	- -	1	-1	-3	- -	- -	- -	1	8	-1	-1
- Preferred Dividends	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	4	3	5	-6	- -	1	-1	-3	- -	- -	- -	1	8	-1	-1
EBIT	6	4	8	-10	1	2	-1	- -	- -	- -	- -	1	-25	-2	-2
EBITDA	7	5	10	-9	1	3	- -	- -	1	- -	- -	1	-25	-2	-1
EBITDA Margin (%)	16.42	12.49	28.08	-37.35	4.43	10.6	-1.16	0.69	3.23	-0.84	-0.45	6.75	-188.2	-13.7	-11.88
EBITA	6	4	8	-10	1	2	-1	- -	- -	- -	- -	1	-25	-2	-2
Gross Margin (%)	40.6	38.38	37.48	-1.18	34.87	34.39	28.67	27.87	31.22	30.92	34.44	37.93	34.03	34.12	37.81
Operating Margin (%)	15.06	10.26	21.37	-41.96	2.12	8.73	-3.25	-1.55	1.27	-2.64	-2	5.09	-189.96	-15.26	-13.76
Profit Margin (%)	10.53	7.77	15.18	-23.29	1.99	5.34	-4.01	-14.5	1.4	-2.54	2.53	7.16	63.51	-7.75	-6.93
Sales per Employee	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	0.24	0.24	0.24	0.24	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Depreciation Expense	1	1	2	1	1	- -	1	1	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	7	7	7	7	7	7	7	7	7	7	8	9	9	9	- -
Basic EPS, GAAP	0.59	0.4	0.74	-0.75	0.07	0.19	-0.13	-0.46	0.04	-0.06	0.06	0.14	0.9	-0.1	- -
Basic EPS from Cont Ops	0.59	0.4	0.74	-0.75	0.07	0.19	-0.13	-0.46	0.04	-0.06	0.06	0.14	0.9	-0.1	- -
Diluted Weighted Avg Shares	7	7	7	7	7	7	7	7	7	7	10	10	10	9	- -
Diluted EPS, GAAP	0.59	0.4	0.74	-0.75	0.07	0.19	-0.13	-0.46	0.04	-0.06	0.05	0.13	0.85	-0.1	- -
Diluted EPS from Cont Ops	0.59	0.4	0.74	-0.75	0.07	0.19	-0.13	-0.46	0.04	-0.06	0.05	0.13	0.85	-0.1	- -

Balance Sheet (USD)

API Chat

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Current Assets	16	16	25	16	12	14	13	12	13	12	16	20	29	22	23
+ Cash, Cash Equivalents & STI	- -	- -	1	2	1	1	- -	1	2	4	7	9	20	15	16
+ Cash & Cash Equivalents	- -	- -	1	2	1	1	- -	1	2	4	7	9	3	3	3
+ ST Investments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	17	12	13
+ Accounts & Notes Receiv	6	5	12	4	3	4	4	5	4	2	2	2	2	1	1
+ Accounts Receivable, Net	6	5	12	3	3	4	4	5	4	2	2	2	1	1	1
+ Notes Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Receivable, Net	- -	- -	- -	1	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inventories	8	9	11	7	7	9	8	6	7	6	6	9	6	4	5
+ Raw Materials	3	4	5	6	5	3	3	3	2	2	2	2	2	2	2
+ Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Finished Goods	6	6	7	6	6	8	8	6	7	5	6	8	6	4	5
+ Inventory Adjustments	-1	-1	-1	-5	-4	-2	-2	-3	-2	-2	-2	-2	-2	-2	-2
+ Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Assets	1	1	2	3	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1
+ Misc ST Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Prepaid Expenses	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Assets Held-for-Sale	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Assets	12	13	10	8	11	10	10	11	10	10	11	10	10	15	15
+ Property, Plant & Equip, Net	3	3	2	2	2	2	1	4	4	4	4	4	4	4	4
+ Property, Plant & Equip	8	8	9	9	9	9	9	12	11	12	12	12	12	11	11
- Accumulated Depreciation	5	5	6	7	8	7	8	7	8	8	8	8	8	7	7
+ LT Investments & Receivables	4	4	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	5	4
+ LT Investments	4	4	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	5	4
+ LT Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Assets	5	6	8	7	9	9	9	6	7	7	7	6	6	6	7
+ Total Intangible Assets	3	4	3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Goodwill	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Intangible Assets	3	4	3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Assets	2	1	5	7	9	9	9	6	7	7	7	6	6	6	7
Total Assets	27	29	35	24	22	24	23	23	23	23	26	30	39	37	37
+ Payables & Accruals	8	8	10	4	3	3	3	2	2	1	1	1	1	1	1
+ Accounts Payable	4	5	3	2	2	2	2	1	1	1	- -	1	- -	- -	1
+ Accrued Taxes	1	1	3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Interest & Dividends Payable	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Payables & Accruals	3	2	4	1	1	1	1	- -	- -	- -	- -	- -	1	- -	- -
+ ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
+ ST Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
+ ST Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Liabilities	- -	1	1	3	1	1	1	1	1	1	1	1	1	- -	1
+ Deferred Revenue	- -	- -	- -	2	- -	- -	- -	1	1	- -	1	1	1	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc ST Liabilities	- -	1	1	1	1	1	1	1	- -	- -	- -	- -	- -	- -	- -
Total Current Liabilities	8	9	11	6	4	4	3	3	3	3	2	2	2	1	2
+ LT Debt	1	- -	- -	- -	- -	- -	- -	3	3	2	2	3	3	3	2
+ LT Borrowings	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Finance Leases	- -	- -	- -	- -	- -	- -	- -	3	3	2	2	3	3	3	2
+ Other LT Liabilities	3	3	3	3	2	2	2	3	3	3	3	2	2	2	2
+ Accrued Liabilities	2	2	2	2	2	2	2	3	3	3	3	2	2	2	2
+ Pension Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Liabilities	1	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Liabilities	4	3	3	3	2	2	2	5	5	5	5	5	5	5	5
Total Liabilities	12	12	14	9	6	6	6	9	8	7	7	7	7	6	7
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Share Capital & APIC	2	3	3	4	5	5	5	6	6	7	11	13	13	13	14
+ Common Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Additional Paid in Capital	2	3	3	4	5	5	5	6	6	7	11	13	13	13	14
- Treasury Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Retained Earnings	13	14	18	11	12	13	12	8	9	8	9	10	19	18	17
+ Other Equity	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Equity Before Minority Interest	15	17	21	15	16	18	18	14	15	15	20	23	32	31	31
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Equity	15	17	21	15	16	18	18	14	15	15	20	23	32	31	31
Total Liabilities & Equity	27	29	35	24	22	24	23	23	23	23	26	30	39	37	37
Shares Outstanding	7	7	7	7	7	7	7	7	7	7	9	9	9	9	9
Number of Employees	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Capital Leases - Total	- -	- -	- -	- -	- -	- -	- -	3	3	3	2	3	3	3	3
Net Debt	1	- -	-1	-2	-1	-1	- -	-1	-2	-3	-7	-9	-3	-3	-3
Net Debt to Equity	8.02	-0.29	-4.02	-12.46	-6.12	-4.04	-2.46	-7.61	-14.78	-23.04	-35.51	-40.57	-9.72	-9.11	-9.17
Tangible Common Equity Ratio	50.53	52.47	57.49	62.48	72.92	75.4	75.02	62.36	64.87	67.12	74.36	75.76	81.37	83.73	82.32
Current Ratio	2.03	1.88	2.38	2.46	3.08	3.85	3.82	3.85	4.31	4.64	7.58	9.33	12.21	16.89	11.65
Cash Conversion Cycle	101.8	129.15	195.07	204.83	156.53	172.51	191.36	177.43	194.47	201.84	188.51	267.58	332.69	266.86	226.06

Cash Flow Statement (USD)

API Chat

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
+ Net Income	- -	3	5	-6	- -	1	-1	-3	- -	- -	- -	1	8	-1	-1
+ Depreciation & Amortization	1	1	2	1	1	- -	1	1	- -	- -	- -	- -	- -	- -	- -
+ Non-Cash Items	6	1	1	4	1	1	- -	3	- -	- -	- -	-1	- -	- -	- -
+ Stock-Based Compensation	- -	- -	1	1	1	- -	- -	- -	1	1	1	- -	- -	- -	- -
+ Deferred Income Taxes	1	- -	1	-3	- -	1	- -	3	- -	- -	- -	- -	- -	- -	- -
+ Asset Impairment Charge	- -	- -	- -	6	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Non-Cash Adj	5	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	-1	- -	- -	- -
+ Chg in Non-Cash Work Cap	-3	- -	-6	4	-2	-2	1	1	- -	2	-1	-2	2	1	1
+ (Inc) Dec in Accts Receiv	-1	1	-7	8	1	-1	- -	-1	1	1	- -	- -	- -	- -	- -
+ (Inc) Dec in Inventories	1	-2	-1	- -	- -	-1	- -	2	-1	1	- -	-3	2	2	- -
+ (Inc) Dec in Prepaid Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inc (Dec) in Accts Payable	-2	1	2	-4	-3	- -	- -	-1	- -	-1	- -	- -	- -	-1	1
+ Inc (Dec) in Other	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Operating Activities	4	5	3	4	- -	- -	- -	1	1	2	- -	-1	11	- -	- -
+ Change in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	-2	-1	-1	-1	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -
+ Acq of Fixed Prod Assets	-2	- -	-1	-1	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -
+ Acq of Intangible Assets	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash (Repurchase) of Equity	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Increase in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Decrease in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Change in LT Investment	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-17	- -	- -
+ Dec in LT Investment	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	14	14
+ Inc in LT Investment	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-19	-14	-14
+ Net Cash From Acq & Div	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Investing Activities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Investing Activities	-3	-2	-1	-1	-1	-1	-1	- -	- -	-1	-1	2	-17	- -	- -
+ Dividends Paid	-2	-2	-2	-2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Debt	- -	-3	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
+ Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
+ Repayments of Debt	- -	-3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Financing Activities	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	3	1	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Financing Activities	-2	-3	-2	-2	- -	- -	- -	- -	- -	1	3	1	- -	- -	- -
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Changes in Cash	- -	- -	1	1	-1	- -	- -	1	1	2	3	2	-6	- -	- -
EBITDA	7	5	10	-9	1	3	- -	- -	1	- -	- -	1	-25	-2	-1
EBITDA Margin (%)	16.42	12.49	28.08	-37.35	4.43	10.6	-1.16	0.69	3.23	-0.84	-0.45	6.75	-188.2	-13.7	-11.88
Free Cash Flow	2	3	3	3	-1	- -	- -	1	1	1	- -	-1	11	-1	-1
Net Cash Paid for Acquisitions	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Free Cash Flow to Firm	2	4	3	- -	-1	- -	- -	- -	- -	- -	- -	-1	11	- -	- -
Free Cash Flow to Equity	2	2	3	3	-1	- -	- -	1	1	2	- -	-1	11	-1	-1
Free Cash Flow per Basic Share	0.28	0.46	0.39	0.41	-0.1	-0.02	-0.02	0.11	0.17	0.19	-0.03	-0.12	1.16	-0.07	- -
Price/Free Cash Flow	6.08	5.62	8.48	5.72	-1,139.46	19.41	21.04	13.5	9.27	4.52	235.88	-83.18	3.33	151.79	- -
Cash Flow to Net Income	0.99	1.67	0.64	-0.65	-0.71	0.23	-0.24	-0.3	4.61	-3.87	0.71	-0.74	1.29	0.2	0.25
Capital Expenditures	-2	-1	-1	-1	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -