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Koss Corp. (KOSS) Fundamental Analysis & AI Grade 2026

KOSS Nasdaq Household Audio & Video Equipment DE CIK: 0000056701
Updated This Month • Analysis: May 16, 2026 • SEC Data: 2026-03-31
Combined AI Grade
C
71% Confidence
AGREEMENT
D
78% Conf
C
64% Conf

📊 KOSS Key Takeaways

Revenue: $9.8M
Net Margin: -8.9%
Free Cash Flow: $-897.3K
Current Ratio: 15.36x
Debt/Equity: 0.00x
EPS: $-0.09
AI Grade: D with 78% confidence
Koss Corp. (KOSS) receives a C fundamental grade with 71% confidence from our AI analysis based on SEC 10-K filings. With revenue of $9.8M, net profit margin of -8.9%, and return on equity (ROE) of -2.9%, Koss Corp. demonstrates mixed fundamentals in the Industrial sector. Below is our complete KOSS stock analysis for 2026.

Is Koss Corp. (KOSS) a Good Investment?

Claude

Koss Corp operates an unprofitable business with negative operating and free cash flow (-$897.3K), indicating core operations are unsustainable. While the balance sheet remains strong with no debt and improving loss trends suggest potential, only $1.9M in cash reserves against high burn rates creates material financial distress risk within 2-3 years.

ChatGPT

Koss maintains a debt-free, highly liquid balance sheet, but the core business remains subscale with negative operating and net margins and slightly negative free cash flow. Modest revenue growth and incremental loss improvement have not translated into sustainable profitability. Until operating cash flow and margins turn consistently positive, fundamentals skew unfavorable.

Koss Corp. Key Strengths (KOSS)

Claude
  • + Zero debt with clean balance sheet; $29.7M stockholders equity provides financial stability
  • + Reasonable gross margins (35.5%) demonstrate product market fit and pricing power in consumer audio segment
  • + Improving loss trajectory; net loss and EPS improving 8.0% and 10.0% YoY respectively shows positive momentum
ChatGPT
  • + Debt-free balance sheet with strong liquidity
  • + Mid-30s gross margin provides room for operating leverage
  • + Net loss and EPS improved year over year

KOSS Stock Risks: Koss Corp. Investment Risks

Claude
  • ! Persistent operating losses (-18.2% operating margin) with negative operating cash flow (-$580.8K) indicate core business cannot self-sustain
  • ! Severe free cash flow burn (-$897.3K annually) against minimal cash reserves ($1.9M) creates runway of only 2-3 years before potential liquidity crisis
  • ! Marginal profitability improvement remains deeply negative; business has not demonstrated path to breakeven or sustainable profitability
ChatGPT
  • ! Persistent operating losses and negative free cash flow
  • ! Small revenue base and scale constraints in a competitive category
  • ! Potential margin pressure from pricing, input costs, and working capital inefficiency

Key Metrics to Watch

Claude
  • * Operating cash flow inflection - must turn positive to validate operational viability
  • * Operating margin expansion - must progress substantially from -18.2% toward breakeven
  • * Revenue growth acceleration - currently 2.9% YoY is insufficient to drive profitability at current cost structure
  • * Cash burn rate and runway - monitor quarterly cash depletion trajectory and months of liquidity remaining
ChatGPT
  • * Operating cash flow
  • * Operating margin

Koss Corp. (KOSS) Financial Metrics & Key Ratios

Revenue
$9.8M
Net Income
$-868.3K
EPS (Diluted)
$-0.09
Free Cash Flow
$-897.3K
Total Assets
$36.1M
Cash Position
$1.9M

💡 AI Analyst Insight

Strong liquidity with a 15.36x current ratio provides a solid financial cushion.

KOSS Profit Margin, ROE & Profitability Analysis

Gross Margin 35.5%
Operating Margin -18.2%
Net Margin -8.9%
ROE -2.9%
ROA -2.4%
FCF Margin -9.2%

KOSS vs Industrial Sector: How Koss Corp. Compares

How Koss Corp. compares to Industrial sector averages

Net Margin
KOSS -8.9%
vs
Sector Avg 10.0%
KOSS Sector
ROE
KOSS -2.9%
vs
Sector Avg 15.0%
KOSS Sector
Current Ratio
KOSS 15.4x
vs
Sector Avg 1.8x
KOSS Sector
Debt/Equity
KOSS 0.0x
vs
Sector Avg 0.7x
KOSS Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Koss Corp. Stock Overvalued? KOSS Valuation Analysis 2026

Based on fundamental analysis, Koss Corp. has mixed fundamental signals relative to the Industrial sector in 2026.

Return on Equity
-2.9%
Sector avg: 15%
Net Profit Margin
-8.9%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.00x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Koss Corp. Balance Sheet: KOSS Debt, Cash & Liquidity

Current Ratio
15.36x
Quick Ratio
12.47x
Debt/Equity
0.00x
Debt/Assets
17.6%
Interest Coverage
N/A
Long-term Debt
N/A

KOSS Revenue & Earnings Growth: 5-Year Financial Trend

KOSS 5-year financial data: Year 2021: Revenue $19.5M, Net Income -$465.6K, EPS $-0.06. Year 2022: Revenue $19.5M, Net Income $493.6K, EPS $0.05. Year 2023: Revenue $17.7M, Net Income $1.3M, EPS $0.13. Year 2024: Revenue $13.1M, Net Income $8.3M, EPS $0.85. Year 2025: Revenue $12.6M, Net Income -$950.9K, EPS $-0.10.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Koss Corp.'s revenue has declined by 35% over the 5-year period, indicating business contraction. The most recent EPS of $-0.10 indicates the company is currently unprofitable.

KOSS Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-9.2%
Free cash flow / Revenue

KOSS Quarterly Earnings & Performance

Quarterly financial performance data for Koss Corp. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2026 $2.8M -$316.7K $-0.03
Q2 2026 $2.9M $94.1K $0.01
Q1 2026 $3.2M $243.7K $0.03
Q3 2025 $2.6M -$313.8K $-0.03
Q2 2025 $3.4M $94.1K $0.01
Q1 2025 $3.2M -$257.6K $-0.03
Q3 2024 $2.6M -$224.5K $-0.02
Q2 2024 $3.3M -$269.2K $-0.03

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Koss Corp. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$580.8K
Cash generated from operations
Capital Expenditures
$316.5K
Investment in assets
Dividends
None
No dividend program

KOSS SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Koss Corp. (CIK: 0000056701)

📋 Recent SEC Filings

Date Form Document Action
May 8, 2026 4 xslF345X06/ownership.xml View →
May 8, 2026 4 xslF345X06/ownership.xml View →
May 8, 2026 10-Q koss-20260331x10q.htm View →
May 7, 2026 8-K koss-20260507x8k.htm View →
Feb 17, 2026 4 xslF345X05/ownership.xml View →

Frequently Asked Questions about KOSS

What is the AI rating for KOSS?

Koss Corp. (KOSS) has a Combined AI Grade of C from Claude (D) and ChatGPT (C) with 71% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are KOSS's key strengths?

Claude: Zero debt with clean balance sheet; $29.7M stockholders equity provides financial stability. Reasonable gross margins (35.5%) demonstrate product market fit and pricing power in consumer audio segment. ChatGPT: Debt-free balance sheet with strong liquidity. Mid-30s gross margin provides room for operating leverage.

What are the risks of investing in KOSS?

Claude: Persistent operating losses (-18.2% operating margin) with negative operating cash flow (-$580.8K) indicate core business cannot self-sustain. Severe free cash flow burn (-$897.3K annually) against minimal cash reserves ($1.9M) creates runway of only 2-3 years before potential liquidity crisis. ChatGPT: Persistent operating losses and negative free cash flow. Small revenue base and scale constraints in a competitive category.

What is KOSS's revenue and growth?

Koss Corp. reported revenue of $9.8M.

Does KOSS pay dividends?

Koss Corp. does not currently pay dividends.

Where can I find KOSS SEC filings?

Official SEC filings for Koss Corp. (CIK: 0000056701) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is KOSS's EPS?

Koss Corp. has a diluted EPS of $-0.09.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is KOSS's fundamental grade?

Based on our AI fundamental analysis in May 2026, Koss Corp. has a C grade with 71% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is KOSS stock overvalued or undervalued?

Valuation metrics for KOSS: ROE of -2.9% (sector avg: 15%), net margin of -8.9% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

What is KOSS's AI grade for 2026?

Our dual AI analysis gives Koss Corp. a combined C grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is KOSS's free cash flow?

Koss Corp.'s operating cash flow is $-580.8K, with capital expenditures of $316.5K. FCF margin is -9.2%.

How does KOSS compare to other Industrial stocks?

Vs Industrial sector averages: Net margin -8.9% (avg: 10%), ROE -2.9% (avg: 15%), current ratio 15.36 (avg: 1.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 16, 2026 | Data as of: 2026-03-31 | Powered by Claude AI