$KOSS
KOSS CORP

2024 Q2 Form 10-Q Financial Statement

#000005670124000014 Filed on May 10, 2024

View on sec.gov

Income Statement

Concept 2024 Q2 2024 Q1
Revenue $2.893M $2.638M
YoY Change -6.79% -21.71%
Cost Of Revenue $1.726M $1.796M
YoY Change -23.36% -13.5%
Gross Profit $1.168M $841.5K
YoY Change 37.01% -34.9%
Gross Profit Margin 40.36% 31.9%
Selling, General & Admin $1.486M $1.451M
YoY Change 1.21% -16.88%
% of Gross Profit 127.21% 172.45%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $50.22K $48.40K
YoY Change 13.83% -3.68%
% of Gross Profit 4.3% 5.75%
Operating Expenses $1.486M $1.451M
YoY Change 1.21% -16.88%
Operating Profit -$317.8K -$609.7K
YoY Change -48.37% 34.49%
Interest Expense $211.2K $214.8K
YoY Change 2.34% 13.3%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income -$106.6K -$394.9K
YoY Change -73.95% 49.72%
Income Tax $3.770K -$81.13K
% Of Pretax Income
Net Earnings -$110.4K -$313.8K
YoY Change -57.98% 34.75%
Net Earnings / Revenue -3.81% -11.9%
Basic Earnings Per Share -$0.03
Diluted Earnings Per Share -$0.01 -$0.03
COMMON SHARES
Basic Shares Outstanding 9.255M 9.255M
Diluted Shares Outstanding 9.255M

Balance Sheet

Concept 2024 Q2 2024 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments $14.94M $9.933M
YoY Change -25.87% -33.63%
Cash & Equivalents $2.837M $2.913M
Short-Term Investments $12.10M $7.020M
Other Short-Term Assets $1.081M $1.117M
YoY Change 279.96% 183.44%
Inventory $4.474M $4.661M
Prepaid Expenses
Receivables $1.208M $1.197M
Other Receivables $212.2K $327.4K
Total Short-Term Assets $21.92M $17.24M
YoY Change -22.78% -27.37%
LONG-TERM ASSETS
Property, Plant & Equipment $1.223M $1.273M
YoY Change 28.25% 31.51%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $4.994M $10.01M
YoY Change 102.3%
Other Assets $14.06M $19.10M
YoY Change 55.59% 36.36%
Total Long-Term Assets $15.28M $20.37M
YoY Change 52.98% 36.05%
TOTAL ASSETS
Total Short-Term Assets $21.92M $17.24M
Total Long-Term Assets $15.28M $20.37M
Total Assets $37.20M $37.60M
YoY Change -3.05% -2.84%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $329.8K $215.7K
YoY Change 23.29% -38.95%
Accrued Expenses $402.3K $901.3K
YoY Change -58.54% 3.5%
Deferred Revenue $289.9K $292.8K
YoY Change -35.62% -22.76%
Short-Term Debt $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $1.298M $1.652M
YoY Change -35.5% -20.84%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00
YoY Change
Other Long-Term Liabilities $4.755M $4.831M
YoY Change -2.93% -2.88%
Total Long-Term Liabilities $4.755M $4.831M
YoY Change -2.93% -2.88%
TOTAL LIABILITIES
Total Short-Term Liabilities $1.298M $1.652M
Total Long-Term Liabilities $4.755M $4.831M
Total Liabilities $6.052M $6.482M
YoY Change -12.41% -8.19%
SHAREHOLDERS EQUITY
Retained Earnings $17.70M $17.81M
YoY Change -3.3% -4.08%
Common Stock $13.45M $13.32M
YoY Change 2.21% 1.8%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $31.15M $31.12M
YoY Change
Total Liabilities & Shareholders Equity $37.20M $37.60M
YoY Change -3.05% -2.84%

Cashflow Statement

Concept 2024 Q2 2024 Q1
OPERATING ACTIVITIES
Net Income -$110.4K -$313.8K
YoY Change -57.98% 34.75%
Depreciation, Depletion And Amortization $50.22K $48.40K
YoY Change 13.83% -3.68%
Cash From Operating Activities -$174.0K $328.6K
YoY Change -246.29% 320.51%
INVESTING ACTIVITIES
Capital Expenditures $800.00 $59.37K
YoY Change -97.35% 234.48%
Acquisitions
YoY Change
Other Investing Activities $0.00 $119.2K
YoY Change -100.0% -105.96%
Cash From Investing Activities -$800.00 $59.79K
YoY Change -104.85% -102.96%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 99.18K 0.000
YoY Change 191.53% -100.0%
NET CHANGE
Cash From Operating Activities -174.0K 328.6K
Cash From Investing Activities -800.0 59.79K
Cash From Financing Activities 99.18K 0.000
Net Change In Cash -75.59K 388.4K
YoY Change -144.62% -120.54%
FREE CASH FLOW
Cash From Operating Activities -$174.0K $328.6K
Capital Expenditures $800.00 $59.37K
Free Cash Flow -$174.8K $269.3K
YoY Change -296.99% 345.79%

Facts In Submission

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