Koss Corp (NASDAQ: KOSS) is a consumer electronics company that designs and sells stereo headphones under the Koss brand and private label. Revenue is transactional, generated when products ship from the company's facility to distributors, retailers, OEM partners, and direct-to-consumer channels. Approximately 84% of FY2025 net sales came from stereo headphones used for music listening, with the remaining 16% from headphones used in communications, education, metal detecting, and OEM applications (10-K, filed 2025-08-29). Koss operates in a highly competitive stereo headphone market against established consumer electronics brands, sport brands, lifestyle companies, and large consumer electronics conglomerates. The company sources finished headphones manufactured to its specifications from Asian manufacturers and sells through U.S. distributors, international distributors, national retailers, grocery stores, electronics retailers, audio specialty stores, and direct-to-consumer online channels. Geographic revenue for FY2025 included $8,968,799 from the United States and $9,795,438 from Sweden in FY2024, with international markets served by sales personnel in the Netherlands and the Caucasus region.

Revenue model

Transactional product sales recognized upon shipment. International and OEM customers largely pay cash in advance. Some domestic customers receive 90 to 120 day payment terms. Products sold under the Koss brand and private label across distributor, retail, OEM, and direct-to-consumer channels.

Products and services

Stereo headphones for music listening (approximately 84% of FY2025 sales) and headphones for communications, education, metal detecting, and OEM use (approximately 16% of FY2025 sales). Products include Bluetooth wireless and traditional wired headphones. Sold under the Koss name and private label.

Customers and end markets

U.S. and international distributors, national retailers, grocery stores, electronics retailers, audio specialty stores, school systems, prisons, OEM manufacturers, and direct-to-consumer online buyers. End markets include consumer music listening, communications, education, and metal detecting.

Value-chain role

Brand owner and product designer. Koss outsources manufacturing to third-party producers in Asia and handles sales, distribution, and R&D internally and through outside consultants. The company leases a 126,000 square foot facility from Koss Holdings, LLC.

Geographic exposure

United States: $8,968,799 in FY2025 net sales. Sweden: $9,795,438 in FY2024. International markets also served through distributors in multiple foreign countries, with sales personnel in the Netherlands and the Caucasus region.

Competitors

Consumer electronics brands with established stereo headphone market presence, Sport brands selling headphone products, Lifestyle companies selling headphone products, Consumer electronics conglomerates with headphone product lines

Source: SEC 10-K, filed 2025-08-29

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