Koss Corporation: 10-Q filed 2013-02-01
What Koss Corporation reported in its quarterly report filed 2013-02-01 (fiscal Q2 2013): 33 published measures, 86 facts as tagged in accession 0000056701-13-000007.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2013-02-01
- Fiscal period
- fiscal Q2 2013
- Accession
- 0000056701-13-000007 on SEC EDGAR
Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Koss Corporation filings.
Reported measures
Total assets
Resources recognized on the balance sheet. Book assets are not the market value of the business.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 27,001,962 | USD | |
| At 2012-06-30 | 28,748,909 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 9,793,866 | USD | |
| At 2012-06-30 | 11,653,670 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 17,208,096 | USD | |
| At 2012-06-30 | 17,095,239 | USD |
Cash and cash equivalents
Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 193,331 | USD | |
| At 2012-06-30 | 50,027 | USD | |
| At 2011-12-31 | 182,058 | USD | |
| At 2011-06-30 | 160,542 | USD |
Capital expenditure payments
Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 354,317 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 370,437 | USD | 184 |
Retained earnings or deficit
Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 14,252,202 | USD | |
| At 2012-06-30 | 14,433,286 | USD |
Basic weighted-average shares
Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 7,382,706 | shares | 184 |
| 2011-07-01 to 2011-12-31 | 7,382,706 | shares | 184 |
Basic earnings per share
Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 0.05 | USD/shares | 92 |
| 2012-07-01 to 2012-12-31 | 0.1 | USD/shares | 184 |
| 2011-10-01 to 2011-12-31 | 0.11 | USD/shares | 92 |
| 2011-07-01 to 2011-12-31 | 0.15 | USD/shares | 184 |
Diluted earnings per share
Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 0.05 | USD/shares | 92 |
| 2012-07-01 to 2012-12-31 | 0.1 | USD/shares | 184 |
| 2011-10-01 to 2011-12-31 | 0.11 | USD/shares | 92 |
| 2011-07-01 to 2011-12-31 | 0.15 | USD/shares | 184 |
Income tax expense or benefit
Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 200,569 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 420,264 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 489,067 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 661,414 | USD | 184 |
Net property, plant and equipment
Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 2,531,706 | USD | |
| At 2012-06-30 | 2,735,026 | USD |
Operating income or loss
Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 566,463 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 1,181,610 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 1,344,291 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 1,837,761 | USD | 184 |
Current assets
Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 15,429,925 | USD | |
| At 2012-06-30 | 16,123,283 | USD |
Current liabilities
Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 5,360,135 | USD | |
| At 2012-06-30 | 8,568,017 | USD |
Current accounts payable
Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 2,405,182 | USD | |
| At 2012-06-30 | 4,604,580 | USD |
Net current accounts receivable
Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 3,276,762 | USD | |
| At 2012-06-30 | 5,326,537 | USD |
Operating expenses
Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 2,191,144 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 4,827,168 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 2,455,214 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 5,289,986 | USD | 184 |
Net inventory
Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 9,817,182 | USD | |
| At 2012-06-30 | 9,396,350 | USD |
Gross profit
Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 2,757,607 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 6,008,778 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 3,799,505 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 7,127,747 | USD | 184 |
Selling, general and administrative expense
Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 3,003,488 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 6,022,239 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 2,924,733 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 5,809,919 | USD | 184 |
Common shares outstanding
Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 7,382,706 | shares | |
| At 2012-06-30 | 7,382,706 | shares |
Other noncurrent liabilities
Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 754,000 | USD | |
| At 2012-06-30 | 754,000 | USD |
Accrued current liabilities
Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 1,808,902 | USD | |
| At 2012-06-30 | 2,374,424 | USD |
Prepaid expenses and other current assets
Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2012-12-31 | 1,203,219 | USD | |
| At 2012-06-30 | 387,066 | USD |
Net income available to common stockholders
Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | 338,688 | USD | 92 |
| 2012-07-01 to 2012-12-31 | 704,841 | USD | 184 |
| 2011-10-01 to 2011-12-31 | 831,212 | USD | 92 |
| 2011-07-01 to 2011-12-31 | 1,111,809 | USD | 184 |
Depreciation, depletion and amortization
Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 433,157 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 343,484 | USD | 184 |
Amortization of intangible assets
Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 762,466 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 0 | USD | 184 |
Nonoperating income or expense
Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-10-01 to 2012-12-31 | -27,206 | USD | 92 |
| 2012-07-01 to 2012-12-31 | -56,505 | USD | 184 |
| 2011-10-01 to 2011-12-31 | -24,012 | USD | 92 |
| 2011-07-01 to 2011-12-31 | -64,538 | USD | 184 |
Deferred income tax expense or benefit
The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 420,264 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 787,661 | USD | 184 |
Income taxes paid, net
Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 6,674 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 151,865 | USD | 184 |
Change in accounts receivable
The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | -2,043,236 | USD | 184 |
| 2011-07-01 to 2011-12-31 | -1,626,021 | USD | 184 |
Change in inventories
The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | 420,832 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 1,745,219 | USD | 184 |
Change in accounts payable
The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2012-07-01 to 2012-12-31 | -2,199,398 | USD | 184 |
| 2011-07-01 to 2011-12-31 | 210,453 | USD | 184 |
Inspect the source
- Entity
- Koss Corporation / CIK 0000056701
- Captured
- 2026-09-19T14:48:37.039Z
- SEC response SHA-256
3bbc929e83c1eef8343953b722954abb693d8b59748e640f8a2fa16223dfab68
Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON
Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.
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import json
from urllib.request import urlopen
with urlopen("https://canlicapital.com/company-data/0000056701.json") as response:
record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
print(concept["tag"], next(iter(concept["observations"])))