Koss Corporation: 10-Q filed 2013-11-01
What Koss Corporation reported in its quarterly report filed 2013-11-01 (fiscal Q1 2014): 34 published measures, 70 facts as tagged in accession 0000056701-13-000049.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2013-11-01
- Fiscal period
- fiscal Q1 2014
- Accession
- 0000056701-13-000049 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 2013-09-30 | 29,313,632 | USD | |
| At 2013-06-30 | 35,226,657 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2013-09-30 | 8,102,556 | USD | |
| At 2013-06-30 | 13,836,983 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2013-09-30 | 21,211,076 | USD | |
| At 2013-06-30 | 21,389,674 | 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 2013-09-30 | 4,454,979 | USD | |
| At 2013-06-30 | 859,636 | USD | |
| At 2012-09-30 | 195,186 | USD | |
| At 2012-06-30 | 50,027 | 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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 235,201 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 294,255 | USD | 92 |
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 2013-09-30 | 17,725,592 | USD | |
| At 2013-06-30 | 18,089,152 | 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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 7,382,706 | shares | 92 |
| 2012-07-01 to 2012-09-30 | 7,382,706 | shares | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 0.01 | USD/shares | 92 |
| 2012-07-01 to 2012-09-30 | 0.05 | USD/shares | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 0.01 | USD/shares | 92 |
| 2012-07-01 to 2012-09-30 | 0.05 | USD/shares | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 48,872 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 219,696 | USD | 92 |
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 2013-09-30 | 2,363,364 | USD | |
| At 2013-06-30 | 2,337,982 | USD |
Share-based compensation expense
Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 172,530 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 148,502 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 135,880 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 615,148 | USD | 92 |
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 2013-09-30 | 19,073,132 | USD | |
| At 2013-06-30 | 25,183,012 | 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 2013-09-30 | 4,913,743 | USD | |
| At 2013-06-30 | 10,566,688 | 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 2013-09-30 | 1,759,734 | USD | |
| At 2013-06-30 | 2,685,748 | 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 2013-09-30 | 3,410,343 | USD | |
| At 2013-06-30 | 12,185,162 | 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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 2,117,089 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 2,636,024 | USD | 92 |
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 2013-09-30 | 9,760,809 | USD | |
| At 2013-06-30 | 10,501,172 | 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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 2,252,969 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 3,251,172 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 2,825,805 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 3,018,751 | USD | 92 |
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 2013-09-30 | 7,382,706 | shares | |
| At 2013-06-30 | 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 2013-09-30 | 740,000 | USD | |
| At 2013-06-30 | 740,000 | 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 2013-09-30 | 2,013,613 | USD | |
| At 2013-06-30 | 4,705,454 | 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 2013-09-30 | 546,333 | USD | |
| At 2013-06-30 | 465,589 | 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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 79,402 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 366,153 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 209,819 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 214,984 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 364,539 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 364,540 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | -7,606 | USD | 92 |
| 2012-07-01 to 2012-09-30 | -29,299 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 70,962 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 219,695 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | 2,013,000 | USD | 92 |
| 2012-07-01 to 2012-09-30 | 6,674 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | -8,874,879 | USD | 92 |
| 2012-07-01 to 2012-09-30 | -511,106 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | -740,363 | USD | 92 |
| 2012-07-01 to 2012-09-30 | -275,671 | USD | 92 |
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 |
|---|---|---|---|
| 2013-07-01 to 2013-09-30 | -926,014 | USD | 92 |
| 2012-07-01 to 2012-09-30 | -2,208,481 | USD | 92 |
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
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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"])))