KOSS: Koss Corp Financial Statements
Balance sheet, income statement, and cash flow statements for Koss Corp (KOSS).
$41.18M Market Cap.
KOSS Market Cap. (MRY)
KOSS Shares Outstanding (MRY)
KOSS Assets (MRY)
Total Assets
$37.20M
Total Liabilities
$6.05M
Total Investments
$23.40M
KOSS Income (MRY)
Revenue
$12.27M
Net Income
-$950.91K
Operating Expense
$6.06M
KOSS Cash Flow (MRY)
CF Operations
-$190.53K
CF Investing
-$198.43K
CF Financing
$134.97K
KOSS Balance Sheet (MRY)
Metric | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
Total Assets | $37,199,479 (-4.83%) | $39,088,697 (30.48%) | $29,958,181 (13.80%) | $26,324,145 (16.58%) |
Assets Current | $21,917,161 (-24.68%) | $29,098,859 (46.39%) | $19,877,715 (27.84%) | $15,548,516 (28.10%) |
Assets Non-Current | $15,282,318 (52.98%) | $9,989,838 (-0.90%) | $10,080,466 (-6.45%) | $10,775,629 (3.19%) |
Goodwill & Intangible Assets | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Shareholders Equity | $31,147,176 (-2.08%) | $31,807,278 (40.14%) | $22,697,489 (15.95%) | $19,575,101 (29.16%) |
Property Plant & Equipment Net | $3,988,836 (0.48%) | $3,969,790 (-8.44%) | $4,335,742 (20.89%) | $3,586,635 (0.58%) |
Cash & Equivalents | $2,837,081 (-8.22%) | $3,091,062 (-66.43%) | $9,208,170 (32.49%) | $6,950,215 (73.78%) |
Accumulated Other Comprehensive Income | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Deferred Revenue | $349,171 (-38.01%) | $563,315 (-21.00%) | $713,101 (-19.29%) | $883,564 (48.77%) |
Total Investments | $23,397,941 (1.36%) | $23,084,322 (301.84%) | $5,744,724 (-20.09%) | $7,188,994 (4.54%) |
Investments Current | $12,104,459 (-29.07%) | $17,064,274 (0%) | $0 (0%) | $0 (0%) |
Investments Non-Current | $11,293,482 (87.60%) | $6,020,048 (4.79%) | $5,744,724 (-20.09%) | $7,188,994 (4.54%) |
Inventory | $4,473,680 (-30.35%) | $6,423,441 (-25.58%) | $8,631,362 (46.26%) | $5,901,512 (6.55%) |
Trade & Non-Trade Receivables | $1,208,319 (-12.41%) | $1,379,517 (-25.30%) | $1,846,620 (-17.59%) | $2,240,785 (-3.29%) |
Trade & Non-Trade Payables | $329,829 (23.29%) | $267,513 (-66.40%) | $796,163 (99.82%) | $398,433 (-51.86%) |
Accumulated Retained Earnings (Deficit) | $17,696,200 (-5.10%) | $18,647,111 (86.50%) | $9,998,348 (14.53%) | $8,729,939 (5.99%) |
Tax Assets | $41,756 (-51.95%) | $86,901 (2716.89%) | $3,085 (0%) | $0 (0%) |
Tax Liabilities | $35,899 (-58.85%) | $87,237 (1325.91%) | $6,118 (34.67%) | $4,543 (0%) |
Total Debt | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Debt Current | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Debt Non-Current | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Total Liabilities | $6,052,303 (-16.88%) | $7,281,419 (0.29%) | $7,260,692 (7.58%) | $6,749,044 (-9.10%) |
Liabilities Current | $1,297,658 (-45.55%) | $2,383,326 (11.89%) | $2,130,058 (3.80%) | $2,052,124 (-21.53%) |
Liabilities Non-Current | $4,754,645 (-2.93%) | $4,898,093 (-4.53%) | $5,130,634 (9.23%) | $4,696,920 (-2.34%) |
KOSS Income Statement (MRY)
Metric | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
Revenues | $12,265,069 (-6.37%) | $13,099,651 (-26.01%) | $17,705,519 (-9.42%) | $19,546,008 (6.74%) |
Cost of Revenue | $8,079,622 (-6.51%) | $8,642,237 (-21.36%) | $10,989,889 (-14.23%) | $12,813,873 (1.30%) |
Selling General & Administrative Expense | $6,057,606 (-79.35%) | $29,341,634 (404.71%) | $5,813,607 (-18.38%) | $7,122,627 (15.88%) |
Research & Development Expense | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Operating Expenses | $6,057,606 (-79.35%) | $29,341,634 (404.71%) | $5,813,607 (-18.38%) | $7,122,627 (15.88%) |
Interest Expense | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Income Tax Expense | -$73,604 (-123.19%) | $317,377 (4122.12%) | $7,517 (82.23%) | $4,125 (137.07%) |
Net Loss Income from Discontinued Operations | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Consolidated Income | -$950,911 (-111.43%) | $8,319,212 (555.88%) | $1,268,409 (156.97%) | $493,594 (206.01%) |
Net Income to Non-Controlling Interests | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Net Income | -$950,911 (-111.43%) | $8,319,212 (555.88%) | $1,268,409 (156.97%) | $493,594 (206.01%) |
Preferred Dividends Income Statement Impact | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Net Income Common Stock | -$950,911 (-111.43%) | $8,319,212 (555.88%) | $1,268,409 (156.97%) | $493,594 (206.01%) |
Weighted Average Shares | $9,251,373 (0.64%) | $9,192,799 (1.35%) | $9,070,277 (15.33%) | $7,864,688 (6.21%) |
Weighted Average Shares Diluted | $9,251,373 (-5.15%) | $9,753,760 (-2.32%) | $9,985,662 (3.59%) | $9,639,273 (30.18%) |
Earning Before Interest & Taxes (EBIT) | -$1,024,515 (-111.86%) | $8,636,589 (576.89%) | $1,275,926 (156.35%) | $497,719 (207.30%) |
Gross Profit | $4,185,447 (-6.10%) | $4,457,414 (-33.63%) | $6,715,630 (-0.25%) | $6,732,135 (18.89%) |
Operating Income | -$1,872,159 (92.48%) | -$24,884,220 (-2858.71%) | $902,023 (331.00%) | -$390,492 (19.33%) |
KOSS Cash Flow Statement (MRY)
Metric | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
Net Cash Flow from Investing | -$198,425 (98.83%) | -$17,024,107 (-1040.49%) | $1,810,139 (357.05%) | -$704,206 (-31.07%) |
Net Cash Flow from Financing | $134,975 (-21.23%) | $171,350 (-87.68%) | $1,390,346 (-57.95%) | $3,306,272 (552.51%) |
Net Cash Flow from Operations | -$190,531 (-101.77%) | $10,735,649 (1239.02%) | -$942,530 (-370.27%) | $348,740 (-80.64%) |
Net Cash Flow / Change in Cash & Cash Equivalents | -$253,981 (95.85%) | -$6,117,108 (-370.91%) | $2,257,955 (-23.48%) | $2,950,806 (66.61%) |
Net Cash Flow - Business Acquisitions and Disposals | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Net Cash Flow - Investment Acquisitions and Disposals | $345,079 (102.05%) | -$16,837,671 (0%) | $0 (0%) | $0 (0%) |
Capital Expenditure | -$461,760 (-369.07%) | -$98,441 (8.98%) | -$108,158 (81.98%) | -$600,155 (-41.49%) |
Issuance (Repayment) of Debt Securities | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Issuance (Purchase) of Equity Shares | $134,975 (-21.23%) | $171,350 (-87.68%) | $1,390,346 (-57.95%) | $3,306,272 (0%) |
Payment of Dividends & Other Cash Distributions | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Effect of Exchange Rate Changes on Cash | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Share Based Compensation | $155,834 (-46.20%) | $289,676 (-37.52%) | $463,633 (-25.12%) | $619,137 (12.65%) |
Depreciation Amortization & Accretion | $199,941 (-16.20%) | $238,600 (-18.70%) | $293,465 (-3.02%) | $302,616 (-8.47%) |
KOSS Financial Metrics (MRY)
Metric | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
Gross Margin | 34.10% (0.29%) | 34.00% (-10.29%) | 37.90% (10.17%) | 34.40% (11.33%) |
Profit Margin | -7.80% (-112.28%) | 63.50% (781.94%) | 7.20% (188.00%) | 2.50% (200.00%) |
EBITDA Margin | -6.70% (-109.88%) | 67.80% (661.80%) | 8.90% (117.07%) | 4.10% (685.71%) |
Return on Average Equity (ROAE) | -3.00% (-111.54%) | 26.00% (348.28%) | 5.80% (107.14%) | 2.80% (190.32%) |
Return on Average Assets (ROAA) | -2.50% (-111.90%) | 21.00% (377.27%) | 4.40% (120.00%) | 2.00% (195.24%) |
Return on Sales (ROS) | -8.40% (-112.75%) | 65.90% (815.28%) | 7.20% (188.00%) | 2.50% (200.00%) |
Return on Invested Capital (ROIC) | -3.10% (-110.44%) | 29.70% (318.31%) | 7.10% (144.83%) | 2.90% (211.54%) |
Dividend Yield | 0% (0%) | 0% (0%) | 0% (0%) | 0% (0%) |
Price to Earnings Ratio (P/E) | -44.5 (-1182.46%) | 4.11 (-91.72%) | 49.64 (-87.17%) | 387 (1807.33%) |
Price to Sales Ratio (P/S) | 3.36 (29.26%) | 2.6 (-27.05%) | 3.56 (-61.90%) | 9.34 (1598.73%) |
Price to Book Ratio (P/B) | 1.32 (23.32%) | 1.07 (-61.73%) | 2.8 (-72.28%) | 10.1 (1421.54%) |
Debt to Equity Ratio (D/E) | 0.19 (-15.28%) | 0.23 (-28.44%) | 0.32 (-7.25%) | 0.34 (-29.59%) |
Earnings Per Share (EPS) | -0.1 (-111.11%) | 0.9 (542.86%) | 0.14 (133.33%) | 0.06 (200.00%) |
Sales Per Share (SPS) | 1.33 (-6.95%) | 1.43 (-27.00%) | 1.95 (-21.45%) | 2.48 (0.49%) |
Free Cash Flow Per Share (FCFPS) | -0.07 (-106.14%) | 1.16 (1097.41%) | -0.12 (-262.50%) | -0.03 (-117.20%) |
Book Value Per Share (BVPS) | 3.37 (-2.69%) | 3.46 (38.29%) | 2.5 (0.52%) | 2.49 (21.59%) |
Tangible Assets Book Value Per Share (TABVPS) | 4.02 (-5.43%) | 4.25 (28.73%) | 3.3 (-1.31%) | 3.35 (9.77%) |
Enterprise Value Over EBIT (EV/EBIT) | -37 (-1025.00%) | 4 (-90.48%) | 42 (-89.09%) | 385 (2364.71%) |
Enterprise Value Over EBITDA (EV/EBITDA) | -46.41 (-1421.18%) | 3.51 (-89.81%) | 34.47 (-85.61%) | 239.56 (498.63%) |
Asset Turnover | 0.33 (-1.21%) | 0.33 (-45.92%) | 0.61 (-21.94%) | 0.78 (-5.31%) |
Current Ratio | 16.89 (38.34%) | 12.21 (30.83%) | 9.33 (23.16%) | 7.58 (63.26%) |
Dividends | $0 (0%) | $0 (0%) | $0 (0%) | $0 (0%) |
Free Cash Flow (FCF) | -$652,291 (-106.13%) | $10,637,208 (1112.40%) | -$1,050,688 (-317.91%) | -$251,415 (-118.25%) |
Enterprise Value (EV) | $38,271,159 (22.74%) | $31,180,510 (-42.35%) | $54,089,240 (-71.79%) | $191,731,678 (2294.67%) |
Earnings Before Tax (EBT) | -$1,024,515 (-111.86%) | $8,636,589 (576.89%) | $1,275,926 (156.35%) | $497,719 (207.30%) |
Earnings Before Interest Taxes & Depreciation Amortization (EBITDA) | -$824,574 (-109.29%) | $8,875,189 (465.52%) | $1,569,391 (96.09%) | $800,335 (700.73%) |
Invested Capital | $33,064,740 (-1.63%) | $33,614,309 (80.53%) | $18,619,953 (7.49%) | $17,321,806 (5.16%) |
Working Capital | $20,619,503 (-22.82%) | $26,715,533 (50.53%) | $17,747,657 (31.50%) | $13,496,392 (41.73%) |
Tangible Asset Value | $37,199,479 (-4.83%) | $39,088,697 (30.48%) | $29,958,181 (13.80%) | $26,324,145 (16.58%) |
Market Capitalization | $41,183,838 (20.77%) | $34,102,142 (-46.36%) | $63,577,175 (-67.85%) | $197,760,630 (1863.75%) |
Average Equity | $31,230,021 (-2.41%) | $32,000,626 (46.10%) | $21,903,566 (24.99%) | $17,524,738 (17.28%) |
Average Assets | $37,536,410 (-5.17%) | $39,583,722 (36.87%) | $28,921,424 (16.01%) | $24,930,874 (12.74%) |
Invested Capital Average | $33,467,146 (15.21%) | $29,047,980 (60.84%) | $18,060,090 (5.41%) | $17,132,672 (-2.71%) |
Shares | 9,254,795 (0.41%) | 9,216,795 (0.75%) | 9,147,795 (7.41%) | 8,516,823 (15.02%) |
