$KOSS
KOSS CORP

2022 Q3 Form 10-K Financial Statement

#000005670122000021 Filed on August 26, 2022

View on sec.gov

Income Statement

Concept 2022 Q3 2022 Q2 2022
Revenue $3.355M $4.192M $17.61M
YoY Change -23.15% -22.67% -9.92%
Cost Of Revenue $2.168M $2.669M $10.99M
YoY Change -22.09% -20.56% -14.23%
Gross Profit $1.186M $1.523M $6.617M
YoY Change -25.01% -26.1% -1.7%
Gross Profit Margin 35.36% 36.32% 37.58%
Selling, General & Admin $23.67M $1.139M $5.715M
YoY Change 1229.21% -34.15% -19.76%
% of Gross Profit 1995.46% 74.79% 86.37%
Research & Development $285.2K
YoY Change -30.53%
% of Gross Profit 4.31%
Depreciation & Amortization $67.61K $68.34K $293.5K
YoY Change -15.95% -17.28% -3.02%
% of Gross Profit 5.7% 4.49% 4.43%
Operating Expenses $23.67M $1.139M $6.001M
YoY Change 1229.21% -34.15% -20.34%
Operating Profit -$22.48M $383.8K $902.0K
YoY Change 11200.89% 15.94% -331.0%
Interest Expense $27.06K $3.680K $11.51K
YoY Change 4174.25% 283.33% 325.46%
% of Operating Profit 0.96% 1.28%
Other Income/Expense, Net $33.00M $0.00 $362.4K
YoY Change 32900.0% -59.08%
Pretax Income $10.54M $387.5K $1.276M
YoY Change -10821.96% 16.71% 156.35%
Income Tax $597.9K $1.880K $7.517K
% Of Pretax Income 5.67% 0.49% 0.59%
Net Earnings $9.945M $385.6K $1.268M
YoY Change -10108.9% 16.17% 156.97%
Net Earnings / Revenue 296.46% 9.2% 7.2%
Basic Earnings Per Share $1.09 $0.14
Diluted Earnings Per Share $1.01 $39.07K $0.13
COMMON SHARES
Basic Shares Outstanding 9.148M 9.148M 9.070M
Diluted Shares Outstanding 9.849M 9.986M

Balance Sheet

Concept 2022 Q3 2022 Q2 2022
SHORT-TERM ASSETS
Cash & Short-Term Investments $20.87M $9.208M $9.208M
YoY Change 188.54% 32.49% 32.49%
Cash & Equivalents $20.87M $9.208M $9.208M
Short-Term Investments $0.00
Other Short-Term Assets $398.5K $188.5K $188.5K
YoY Change -38.71% -58.67% -58.67%
Inventory $7.898M $8.631M $8.631M
Prepaid Expenses
Receivables $1.773M $1.847M $1.847M
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $30.94M $19.87M $19.87M
YoY Change 78.9% 27.82% 27.82%
LONG-TERM ASSETS
Property, Plant & Equipment $1.032M $1.088M $4.336M
YoY Change -17.95% -15.08% 20.89%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $9.164M $8.992M $5.745M
YoY Change -5.39% -5.29% -20.09%
Total Long-Term Assets $10.20M $10.08M $10.08M
YoY Change -6.84% -6.45% -6.45%
TOTAL ASSETS
Total Short-Term Assets $30.94M $19.87M $19.87M
Total Long-Term Assets $10.20M $10.08M $10.08M
Total Assets $41.14M $29.96M $29.96M
YoY Change 45.67% 13.79% 13.79%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $521.4K $796.2K $796.2K
YoY Change -49.03% 99.82% 99.82%
Accrued Expenses $1.515M $560.4K $783.9K
YoY Change 131.64% -15.81% -17.88%
Deferred Revenue $393.3K $543.9K
YoY Change -36.22% -21.7%
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $3.257M $2.127M $2.127M
YoY Change 25.72% 3.65% 3.65%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $5.079M $5.131M $5.131M
YoY Change 8.77% 9.23% 9.23%
Total Long-Term Liabilities $5.079M $5.131M $5.131M
YoY Change 8.77% 9.23% 9.23%
TOTAL LIABILITIES
Total Short-Term Liabilities $3.257M $2.127M $2.127M
Total Long-Term Liabilities $5.079M $5.131M $5.131M
Total Liabilities $8.336M $7.258M $7.258M
YoY Change 14.82% 7.54% 7.54%
SHAREHOLDERS EQUITY
Retained Earnings $19.94M $9.998M
YoY Change 131.07% 14.53%
Common Stock $12.86M $12.70M
YoY Change 4.13% 17.09%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $32.80M $22.70M $22.70M
YoY Change
Total Liabilities & Shareholders Equity $41.14M $29.96M $29.96M
YoY Change 45.67% 13.79% 13.79%

Cashflow Statement

Concept 2022 Q3 2022 Q2 2022
OPERATING ACTIVITIES
Net Income $9.945M $385.6K $1.268M
YoY Change -10108.9% 16.17% 156.97%
Depreciation, Depletion And Amortization $67.61K $68.34K $293.5K
YoY Change -15.95% -17.28% -3.02%
Cash From Operating Activities $11.69M -$269.6K -$942.5K
YoY Change -1359.8% -134.18% -370.27%
INVESTING ACTIVITIES
Capital Expenditures $11.77K -$10.13K $108.2K
YoY Change -79.42% -79.8% -81.98%
Acquisitions
YoY Change
Other Investing Activities -$87.99K $0.00 $1.918M
YoY Change -8.09% -100.0% -1943.63%
Cash From Investing Activities -$99.77K -$10.13K $1.810M
YoY Change -34.76% -81.31% -357.05%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 70.44K 0.000 1.390M
YoY Change -94.84% -100.0% -57.95%
NET CHANGE
Cash From Operating Activities 11.69M -269.6K -942.5K
Cash From Investing Activities -99.77K -10.13K 1.810M
Cash From Financing Activities 70.44K 0.000 1.390M
Net Change In Cash 11.66M -279.8K 2.258M
YoY Change 4020.65% -130.38% -23.48%
FREE CASH FLOW
Cash From Operating Activities $11.69M -$269.6K -$942.5K
Capital Expenditures $11.77K -$10.13K $108.2K
Free Cash Flow $11.68M -$259.5K -$1.051M
YoY Change -1285.48% -130.93% 317.91%

Facts In Submission

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P1Y
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CY2021 us-gaap Advertising Expense
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CY2021 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
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1966822
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<span style="white-space:pre-wrap; font-family: 'Times New Roman', 'serif';font-size: 10pt;font-style: normal;font-weight: normal;margin: 0;padding: 0;">USE OF ESTIMATES — The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenue and expenses during the reported periods. Actual results could differ from those estimates.</span>
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8326662
CY2022 us-gaap Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost
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CY2022 us-gaap Revenue From Contract With Customer Including Assessed Tax
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CY2021 us-gaap Revenue From Contract With Customer Including Assessed Tax
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CY2022 us-gaap Contract With Customer Liability Revenue Recognized
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CY2021 us-gaap Contract With Customer Liability Revenue Recognized
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CY2020Q2 us-gaap Contract With Customer Liability
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CY2021 us-gaap Income Tax Reconciliation Nondeductible Expense Share Based Compensation Cost
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CY2021Q2 us-gaap Inventory Raw Materials
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CY2022Q2 us-gaap Inventory Finished Goods
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CY2021Q2 us-gaap Inventory Finished Goods
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CY2021Q2 us-gaap Inventory Gross
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CY2021Q2 us-gaap Inventory Valuation Reserves
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CY2021Q2 us-gaap Inventory Net
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CY2021Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
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CY2021Q2 us-gaap Property Plant And Equipment Net
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CY2021 us-gaap Current State And Local Tax Expense Benefit
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CY2022 us-gaap Income Tax Expense Benefit
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CY2021 us-gaap Income Tax Expense Benefit
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CY2021 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
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CY2021 us-gaap Income Tax Reconciliation Tax Credits Research
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30000
CY2022 us-gaap Income Tax Reconciliation Prior Year Income Taxes
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CY2021 us-gaap Income Tax Reconciliation Prior Year Income Taxes
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7573
CY2021 koss Effective Income Tax Rate Reconciliation Adjustment To Deferred Tax Assets Amount
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40572
CY2022 us-gaap Income Tax Reconciliation Change In Enacted Tax Rate
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CY2021 us-gaap Income Tax Reconciliation Change In Enacted Tax Rate
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CY2021 us-gaap Income Tax Reconciliation Other Adjustments
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CY2022 us-gaap Income Tax Expense Benefit
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CY2021 us-gaap Income Tax Expense Benefit
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479340
CY2021Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Postretirement Benefits
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107499
CY2021Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost
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CY2022Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Reserves And Accruals
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CY2021Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Reserves And Accruals
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CY2022Q2 us-gaap Deferred Tax Assets Deferred Income
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CY2021Q2 us-gaap Deferred Tax Assets Deferred Income
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CY2022Q2 us-gaap Deferred Tax Assets Tax Credit Carryforwards
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CY2021Q2 us-gaap Deferred Tax Assets Tax Credit Carryforwards
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CY2021Q2 us-gaap Deferred Tax Assets Property Plant And Equipment
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CY2021Q2 us-gaap Deferred Tax Assets Net
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CY2021Q2 us-gaap Deferred Tax Assets Valuation Allowance
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P4Y9M25D
CY2021 us-gaap Interest Expense Debt
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CY2022 us-gaap Interest Expense Debt
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CY2021Q2 us-gaap Accrued Professional Fees Current
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CY2021Q2 us-gaap Accrued Bonuses Current
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CY2021Q2 us-gaap Accrued Sales Commission Current
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CY2021Q2 us-gaap Other Accrued Liabilities Current
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CY2022Q2 us-gaap Accrued Liabilities Current
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CY2021Q2 us-gaap Accrued Liabilities Current
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CY2021 us-gaap Net Income Loss
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CY2021 us-gaap Weighted Average Number Of Shares Outstanding Basic
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CY2021 us-gaap Incremental Common Shares Attributable To Share Based Payment Arrangements
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CY2021 us-gaap Weighted Average Number Of Diluted Shares Outstanding
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CY2022 us-gaap Stock Option Plan Expense
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CY2021 us-gaap Stock Option Plan Expense
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CY2021 us-gaap Share Based Compensation Arrangements By Share Based Payment Award Options Expirations In Period Weighted Average Exercise Price
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1180591
CY2022 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
9032778
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Exercises In Period Total Intrinsic Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
31877285
CY2022 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
1390346
CY2021 us-gaap Proceeds From Stock Options Exercised
ProceedsFromStockOptionsExercised
3306272
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
620018
CY2021 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
550093
CY2022 us-gaap Employee Service Share Based Compensation Tax Benefit From Exercise Of Stock Options
EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions
1778981
CY2021 us-gaap Employee Service Share Based Compensation Tax Benefit From Exercise Of Stock Options
EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions
6545430
CY2020Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
1313166
CY2020Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
1.26
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
615000
CY2021 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
1.12
CY2021 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
468166
CY2021 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
1.17
CY2021Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
1460000
CY2021Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
1.23
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
515666
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
1.20
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Options Forfeited Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares
150000
CY2022 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Options Forfeited Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
1.38
CY2022Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
794334
CY2022Q2 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Nonvested Weighted Average Grant Date Fair Value
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
1.22
CY2022 us-gaap Defined Contribution Plan Employer Matching Contribution Percent Of Match
DefinedContributionPlanEmployerMatchingContributionPercentOfMatch
0.25
CY2022 us-gaap Defined Contribution Plan Cost Recognized
DefinedContributionPlanCostRecognized
89314
CY2021 us-gaap Defined Contribution Plan Cost Recognized
DefinedContributionPlanCostRecognized
79481
CY2022 koss Lease Extension Per Year
LeaseExtensionPerYear
380000
CY2022Q2 us-gaap Lessee Operating Lease Renewal Term
LesseeOperatingLeaseRenewalTerm
P5Y
CY2022 us-gaap Operating Lease Cost
OperatingLeaseCost
380000
CY2021 us-gaap Operating Lease Cost
OperatingLeaseCost
380000
CY2022 us-gaap Operating Lease Payments
OperatingLeasePayments
380000
CY2021 us-gaap Operating Lease Payments
OperatingLeasePayments
380000
CY2022Q2 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P11Y
CY2021Q2 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P7Y
CY2022Q2 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.0525
CY2021Q2 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.0425
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
380000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
380000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Three
LesseeOperatingLeaseLiabilityPaymentsDueYearThree
380000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Four
LesseeOperatingLeaseLiabilityPaymentsDueYearFour
380000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Five
LesseeOperatingLeaseLiabilityPaymentsDueYearFive
380000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due After Year Five
LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive
2365000
CY2022Q2 us-gaap Lessee Operating Lease Liability Payments Due
LesseeOperatingLeaseLiabilityPaymentsDue
4265000
CY2022Q2 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
1017275
CY2022Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
3247725
CY2021Q2 us-gaap Loss Contingency Accrual At Carrying Value
LossContingencyAccrualAtCarryingValue
41000
CY2022Q2 us-gaap Loss Contingency Accrual At Carrying Value
LossContingencyAccrualAtCarryingValue
41000

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