Koss Corporation: 10-Q filed 2019-05-10
What Koss Corporation reported in its quarterly report filed 2019-05-10 (fiscal Q3 2019): 35 published measures, 88 facts as tagged in accession 0000056701-19-000016.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2019-05-10
- Fiscal period
- fiscal Q3 2019
- Accession
- 0000056701-19-000016 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 2019-03-31 | 22,953,972 | USD | |
| At 2018-06-30 | 22,777,848 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-03-31 | 8,037,517 | USD | |
| At 2018-06-30 | 8,574,094 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-03-31 | 14,916,455 | USD | |
| At 2018-09-30 | 14,646,319 | USD | |
| At 2018-06-30 | 14,203,754 | 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 2019-03-31 | 2,722,895 | USD | |
| At 2018-06-30 | 1,081,533 | USD | |
| At 2017-12-31 | 1,569,909 | USD | |
| At 2017-06-30 | 432,283 | 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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 172,306 | USD | 90 |
| 2018-07-01 to 2019-03-31 | 373,838 | USD | 274 |
| 2018-01-01 to 2018-03-31 | -762,150 | USD | 90 |
| 2017-07-01 to 2018-03-31 | -3,681,626 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | 118,647 | USD | 274 |
| 2017-07-01 to 2018-03-31 | 250,618 | USD | 274 |
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 2019-03-31 | 8,788,408 | USD | |
| At 2018-06-30 | 8,414,570 | 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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 7,404,831 | shares | 90 |
| 2018-07-01 to 2019-03-31 | 7,399,768 | shares | 274 |
| 2017-07-01 to 2018-03-31 | 7,382,706 | shares | 274 |
Diluted weighted-average shares
Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 7,405,425 | shares | 90 |
| 2018-07-01 to 2019-03-31 | 7,408,110 | shares | 274 |
| 2018-01-01 to 2018-03-31 | 7,382,706 | shares | 90 |
| 2017-07-01 to 2018-03-31 | 7,382,706 | shares | 274 |
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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 0.02 | USD/shares | 90 |
| 2018-07-01 to 2019-03-31 | 0.05 | USD/shares | 274 |
| 2018-01-01 to 2018-03-31 | -0.1 | USD/shares | 90 |
| 2017-07-01 to 2018-03-31 | -0.5 | USD/shares | 274 |
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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 0.02 | USD/shares | 90 |
| 2018-07-01 to 2019-03-31 | 0.05 | USD/shares | 274 |
| 2018-01-01 to 2018-03-31 | -0.1 | USD/shares | 90 |
| 2017-07-01 to 2018-03-31 | -0.5 | USD/shares | 274 |
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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | -23,020 | USD | 90 |
| 2018-07-01 to 2019-03-31 | -22,995 | USD | 274 |
| 2018-01-01 to 2018-03-31 | 4,274 | USD | 90 |
| 2017-07-01 to 2018-03-31 | 3,047,356 | USD | 274 |
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 2019-03-31 | 913,806 | USD | |
| At 2018-06-30 | 1,132,105 | 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 2019-03-31 | 12,582,174 | USD | |
| At 2018-06-30 | 12,169,108 | 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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 0 | USD | 90 |
| 2018-07-01 to 2019-03-31 | 0 | USD | 274 |
| 2018-01-01 to 2018-03-31 | 0 | USD | 90 |
| 2017-07-01 to 2018-03-31 | 5,218 | USD | 274 |
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 2019-03-31 | 2,817,434 | USD | |
| At 2018-06-30 | 3,163,775 | 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 2019-03-31 | 1,207,199 | USD | |
| At 2018-06-30 | 1,429,491 | 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 2019-03-31 | 2,812,147 | USD | |
| At 2018-06-30 | 4,709,745 | 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 2019-03-31 | 6,729,666 | USD | |
| At 2018-06-30 | 6,138,679 | 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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 1,655,208 | USD | 90 |
| 2018-07-01 to 2019-03-31 | 5,148,888 | USD | 274 |
| 2018-01-01 to 2018-03-31 | 1,013,419 | USD | 90 |
| 2017-07-01 to 2018-03-31 | 4,574,073 | USD | 274 |
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 |
|---|---|---|---|
| 2019-01-01 to 2019-03-31 | 1,505,922 | USD | 90 |
| 2018-07-01 to 2019-03-31 | 4,798,045 | USD | 274 |
| 2018-01-01 to 2018-03-31 | 1,771,295 | USD | 90 |
| 2017-07-01 to 2018-03-31 | 5,203,125 | USD | 274 |
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 2019-03-31 | 7,404,831 | shares | |
| At 2018-06-30 | 7,382,706 | shares |
Operating lease right-of-use asset
Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-03-31 | 2,912,466 | USD | |
| At 2018-06-30 | 3,102,263 | USD |
Operating lease liability
Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-03-31 | 2,912,466 | USD |
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 2019-03-31 | 9,457,992 | USD | |
| At 2018-06-30 | 9,476,635 | 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 2018-06-30 | 0 | 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 2019-03-31 | 741,126 | USD | |
| At 2018-06-30 | 788,961 | 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 2019-03-31 | 275,315 | USD | |
| At 2018-06-30 | 206,776 | 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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | 336,946 | USD | 274 |
| 2017-07-01 to 2018-03-31 | 385,221 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | -13,277 | USD | 274 |
| 2017-07-01 to 2018-03-31 | 3,041,405 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | 1,678 | USD | 274 |
| 2017-07-01 to 2018-03-31 | 3,182 | USD | 274 |
Operating lease payments
Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | 285,000 | USD | 274 |
| 2017-07-01 to 2018-03-31 | 285,000 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | -1,893,559 | USD | 274 |
| 2017-07-01 to 2018-03-31 | -919,927 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | 590,987 | USD | 274 |
| 2017-07-01 to 2018-03-31 | -1,988,887 | USD | 274 |
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 |
|---|---|---|---|
| 2018-07-01 to 2019-03-31 | -222,292 | USD | 274 |
| 2017-07-01 to 2018-03-31 | -1,414,569 | USD | 274 |
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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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"]:
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