$KOSS
KOSS CORP

2024 Q1 Form 10-Q Financial Statement

#000005670124000008 Filed on February 02, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q4
Revenue $2.638M $3.360M
YoY Change -21.71% 2.7%
Cost Of Revenue $1.796M $2.252M
YoY Change -13.5% 4.94%
Gross Profit $841.5K $1.108M
YoY Change -34.9% -1.57%
Gross Profit Margin 31.9% 32.99%
Selling, General & Admin $1.451M $1.585M
YoY Change -16.88% -35.95%
% of Gross Profit 172.45% 142.95%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $48.40K $43.65K
YoY Change -3.68% -36.1%
% of Gross Profit 5.75% 3.94%
Operating Expenses $1.451M $1.585M
YoY Change -16.88% -35.95%
Operating Profit -$609.7K -$476.1K
YoY Change 34.49% -64.68%
Interest Expense $214.8K $208.8K
YoY Change 13.3% 113.44%
% of Operating Profit
Other Income/Expense, Net $0.00
YoY Change
Pretax Income -$394.9K -$267.3K
YoY Change 49.72% -78.62%
Income Tax -$81.13K $1.879K
% Of Pretax Income
Net Earnings -$313.8K -$269.2K
YoY Change 34.75% -76.53%
Net Earnings / Revenue -11.9% -8.01%
Basic Earnings Per Share -$0.03 -$0.03
Diluted Earnings Per Share -$0.03 -$0.03
COMMON SHARES
Basic Shares Outstanding 9.255M 9.235M
Diluted Shares Outstanding 9.255M 9.241M

Balance Sheet

Concept 2024 Q1 2023 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments $9.933M $14.60M
YoY Change -33.63% 48.59%
Cash & Equivalents $2.913M $2.524M
Short-Term Investments $7.020M $12.07M
Other Short-Term Assets $1.117M $1.062M
YoY Change 183.44% 210.92%
Inventory $4.661M $5.167M
Prepaid Expenses
Receivables $1.197M $1.514M
Other Receivables $327.4K $261.4K
Total Short-Term Assets $17.24M $22.60M
YoY Change -27.37% 16.48%
LONG-TERM ASSETS
Property, Plant & Equipment $1.273M $1.262M
YoY Change 31.51% 25.86%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $10.01M $5.001M
YoY Change 102.3% -49.44%
Other Assets $19.10M $14.14M
YoY Change 36.36% -25.58%
Total Long-Term Assets $20.37M $15.40M
YoY Change 36.05% -23.0%
TOTAL ASSETS
Total Short-Term Assets $17.24M $22.60M
Total Long-Term Assets $20.37M $15.40M
Total Assets $37.60M $38.00M
YoY Change -2.84% -3.56%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $215.7K $262.5K
YoY Change -38.95% -8.05%
Accrued Expenses $901.3K $923.2K
YoY Change 3.5% -28.27%
Deferred Revenue $292.8K $334.7K
YoY Change -22.76% -20.13%
Short-Term Debt $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $1.652M $1.758M
YoY Change -20.84% -35.37%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00
YoY Change
Other Long-Term Liabilities $4.831M $4.844M
YoY Change -2.88% -1.83%
Total Long-Term Liabilities $4.831M $4.844M
YoY Change -2.88% -1.83%
TOTAL LIABILITIES
Total Short-Term Liabilities $1.652M $1.758M
Total Long-Term Liabilities $4.831M $4.844M
Total Liabilities $6.482M $6.602M
YoY Change -8.19% -13.75%
SHAREHOLDERS EQUITY
Retained Earnings $17.81M $18.12M
YoY Change -4.08% -3.6%
Common Stock $13.32M $13.28M
YoY Change 1.8% 2.51%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $31.12M $31.40M
YoY Change
Total Liabilities & Shareholders Equity $37.60M $38.00M
YoY Change -2.84% -3.56%

Cashflow Statement

Concept 2024 Q1 2023 Q4
OPERATING ACTIVITIES
Net Income -$313.8K -$269.2K
YoY Change 34.75% -76.53%
Depreciation, Depletion And Amortization $48.40K $43.65K
YoY Change -3.68% -36.1%
Cash From Operating Activities $328.6K $364.8K
YoY Change 320.51% -131.63%
INVESTING ACTIVITIES
Capital Expenditures $59.37K $91.59K
YoY Change 234.48% 136.54%
Acquisitions
YoY Change
Other Investing Activities $119.2K $224.2K
YoY Change -105.96% -101.51%
Cash From Investing Activities $59.79K $132.6K
YoY Change -102.96% -100.89%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000 35.80K
YoY Change -100.0% 93.51%
NET CHANGE
Cash From Operating Activities 328.6K 364.8K
Cash From Investing Activities 59.79K 132.6K
Cash From Financing Activities 0.000 35.80K
Net Change In Cash 388.4K 533.2K
YoY Change -120.54% -103.32%
FREE CASH FLOW
Cash From Operating Activities $328.6K $364.8K
Capital Expenditures $59.37K $91.59K
Free Cash Flow $269.3K $273.2K
YoY Change 345.79% -122.92%

Facts In Submission

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