Koss Corporation: 10-Q filed 2018-01-31
What Koss Corporation reported in its quarterly report filed 2018-01-31 (fiscal Q2 2018): 31 published measures, 78 facts as tagged in accession 0000056701-18-000004.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2018-01-31
- Fiscal period
- fiscal Q2 2018
- Accession
- 0000056701-18-000004 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 2017-12-31 | 19,591,747 | USD | |
| At 2017-06-30 | 23,423,653 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2017-12-31 | 4,773,824 | USD | |
| At 2017-06-30 | 5,851,341 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2017-12-31 | 14,817,923 | USD | |
| At 2017-06-30 | 17,572,312 | 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 2017-12-31 | 459,767 | USD | |
| At 2017-06-30 | 432,283 | USD | |
| At 2016-12-31 | 807,909 | USD | |
| At 2016-06-30 | 735,393 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | -2,937,721 | USD | 92 |
| 2017-07-01 to 2017-12-31 | -2,920,221 | USD | 184 |
| 2016-10-01 to 2016-12-31 | 140,112 | USD | 92 |
| 2016-07-01 to 2016-12-31 | 224,323 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | 230,121 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 335,381 | 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 2017-12-31 | 9,194,467 | USD | |
| At 2017-06-30 | 12,114,688 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | 7,382,706 | shares | 184 |
| 2016-07-01 to 2016-12-31 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | -0.4 | USD/shares | 92 |
| 2017-07-01 to 2017-12-31 | -0.4 | USD/shares | 184 |
| 2016-10-01 to 2016-12-31 | 0.02 | USD/shares | 92 |
| 2016-07-01 to 2016-12-31 | 0.03 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | -0.4 | USD/shares | 92 |
| 2017-07-01 to 2017-12-31 | -0.4 | USD/shares | 184 |
| 2016-10-01 to 2016-12-31 | 0.02 | USD/shares | 92 |
| 2016-07-01 to 2016-12-31 | 0.03 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | 3,022,617 | USD | 92 |
| 2017-07-01 to 2017-12-31 | 3,043,082 | USD | 184 |
| 2016-10-01 to 2016-12-31 | 82,494 | USD | 92 |
| 2016-07-01 to 2016-12-31 | 126,425 | 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 2017-12-31 | 1,374,319 | USD | |
| At 2017-06-30 | 1,408,091 | USD |
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 2017-12-31 | 11,889,388 | USD | |
| At 2017-06-30 | 12,948,376 | USD |
Interest expense
Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | 2,526 | USD | 92 |
| 2017-07-01 to 2017-12-31 | 5,218 | USD | 184 |
| 2016-10-01 to 2016-12-31 | 118 | USD | 92 |
| 2016-07-01 to 2016-12-31 | 964 | USD | 184 |
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 2017-12-31 | 2,305,550 | USD | |
| At 2017-06-30 | 3,392,505 | 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 2017-12-31 | 1,243,835 | USD | |
| At 2017-06-30 | 2,243,110 | 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 2017-12-31 | 3,685,763 | USD | |
| At 2017-06-30 | 3,931,541 | USD |
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 2017-12-31 | 7,435,010 | USD | |
| At 2017-06-30 | 8,345,343 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | 1,885,955 | USD | 92 |
| 2017-07-01 to 2017-12-31 | 3,559,909 | USD | 184 |
| 2016-10-01 to 2016-12-31 | 2,206,711 | USD | 92 |
| 2016-07-01 to 2016-12-31 | 4,148,970 | 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 |
|---|---|---|---|
| 2017-10-01 to 2017-12-31 | 1,800,304 | USD | 92 |
| 2017-07-01 to 2017-12-31 | 3,448,010 | USD | 184 |
| 2016-10-01 to 2016-12-31 | 1,987,391 | USD | 92 |
| 2016-07-01 to 2016-12-31 | 3,763,162 | 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 2017-12-31 | 7,382,706 | shares | |
| At 2017-06-30 | 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 2017-12-31 | 6,328,040 | USD | |
| At 2017-06-30 | 9,067,186 | 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 2017-12-31 | 157,044 | USD | |
| At 2017-06-30 | 164,418 | 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 2017-12-31 | 1,061,715 | USD | |
| At 2017-06-30 | 1,149,395 | 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 2017-12-31 | 276,859 | USD | |
| At 2017-06-30 | 206,395 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | 263,550 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 254,820 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | 3,042,257 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 76,053 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | 800 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 810 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | -250,119 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 145,858 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | -910,333 | USD | 184 |
| 2016-07-01 to 2016-12-31 | -615,186 | 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 |
|---|---|---|---|
| 2017-07-01 to 2017-12-31 | -999,275 | USD | 184 |
| 2016-07-01 to 2016-12-31 | 31,465 | 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"])))