Koss Corporation: 10-Q filed 2015-01-30
What Koss Corporation reported in its quarterly report filed 2015-01-30 (fiscal Q2 2015): 33 published measures, 84 facts as tagged in accession 0000056701-15-000004.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2015-01-30
- Fiscal period
- fiscal Q2 2015
- Accession
- 0000056701-15-000004 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 2014-12-31 | 21,879,310 | USD | |
| At 2014-06-30 | 24,389,958 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2014-12-31 | 6,250,364 | USD | |
| At 2014-06-30 | 9,150,091 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2014-12-31 | 15,628,946 | USD | |
| At 2014-06-30 | 15,239,867 | 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 2014-12-31 | 751,154 | USD | |
| At 2014-06-30 | 1,899,411 | USD | |
| At 2013-12-31 | 2,894,445 | USD | |
| At 2013-06-30 | 859,636 | USD |
Net income or loss
Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 165,586 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 70,588 | USD | 184 |
| 2013-10-01 to 2013-12-31 | -3,452,841 | USD | 92 |
| 2013-07-01 to 2013-12-31 | -3,373,439 | USD | 184 |
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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | 223,230 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 435,864 | 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 2014-12-31 | 11,277,299 | USD | |
| At 2014-06-30 | 11,206,711 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | 7,382,706 | shares | 184 |
| 2013-07-01 to 2013-12-31 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 0.02 | USD/shares | 92 |
| 2014-07-01 to 2014-12-31 | 0.01 | USD/shares | 184 |
| 2013-10-01 to 2013-12-31 | -0.47 | USD/shares | 92 |
| 2013-07-01 to 2013-12-31 | -0.46 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 0.02 | USD/shares | 92 |
| 2014-07-01 to 2014-12-31 | 0.01 | USD/shares | 184 |
| 2013-10-01 to 2013-12-31 | -0.47 | USD/shares | 92 |
| 2013-07-01 to 2013-12-31 | -0.46 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 141,495 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 83,392 | USD | 184 |
| 2013-10-01 to 2013-12-31 | -1,967,102 | USD | 92 |
| 2013-07-01 to 2013-12-31 | -1,918,230 | 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 2014-12-31 | 1,731,562 | USD | |
| At 2014-06-30 | 1,840,491 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 315,561 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 166,793 | USD | 184 |
| 2013-10-01 to 2013-12-31 | -5,411,750 | USD | 92 |
| 2013-07-01 to 2013-12-31 | -5,275,870 | 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 2014-12-31 | 13,010,976 | USD | |
| At 2014-06-30 | 15,948,729 | 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 2014-12-31 | 3,674,458 | USD | |
| At 2014-06-30 | 6,493,228 | 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 2014-12-31 | 1,224,116 | USD | |
| At 2014-06-30 | 2,464,755 | 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 2014-12-31 | 2,985,548 | USD | |
| At 2014-06-30 | 3,160,887 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 2,094,746 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 4,086,231 | USD | 184 |
| 2013-10-01 to 2013-12-31 | 2,973,830 | USD | 92 |
| 2013-07-01 to 2013-12-31 | 5,149,595 | 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 2014-12-31 | 6,258,842 | USD | |
| At 2014-06-30 | 7,054,932 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 2,410,307 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 4,253,024 | USD | 184 |
| 2013-10-01 to 2013-12-31 | -2,437,920 | USD | 92 |
| 2013-07-01 to 2013-12-31 | -126,275 | 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 |
|---|---|---|---|
| 2014-10-01 to 2014-12-31 | 2,069,746 | USD | 92 |
| 2014-07-01 to 2014-12-31 | 4,008,739 | USD | 184 |
| 2013-10-01 to 2013-12-31 | 2,861,659 | USD | 92 |
| 2013-07-01 to 2013-12-31 | 5,746,140 | 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 2014-12-31 | 7,382,706 | shares | |
| At 2014-06-30 | 7,382,706 | shares |
Other noncurrent assets
Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2014-12-31 | 7,136,772 | USD | |
| At 2014-06-30 | 6,600,738 | USD |
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 2014-12-31 | 255,080 | USD | |
| At 2014-06-30 | 336,772 | 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 2014-12-31 | 2,275,342 | USD | |
| At 2014-06-30 | 3,853,473 | 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 2014-12-31 | 612,106 | USD | |
| At 2014-06-30 | 148,200 | USD |
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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | 328,800 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 422,178 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | 0 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 364,539 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | 138,799 | USD | 184 |
| 2013-07-01 to 2013-12-31 | -2,072,009 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | -988,835 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 2,029,000 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | -146,035 | USD | 184 |
| 2013-07-01 to 2013-12-31 | -8,026,234 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | -796,090 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 345,202 | 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 |
|---|---|---|---|
| 2014-07-01 to 2014-12-31 | -1,240,639 | USD | 184 |
| 2013-07-01 to 2013-12-31 | 244,590 | 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
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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"])))