For the quarter ending 2025-12-31, KOSS has $36,769,678 in assets. $6,458,748 in debts. $2,464,838 in cash and cash equivalents.
| Balance Sheets | 2025-12-31 | 2025-09-30 | 2025-06-30 | |
|---|---|---|---|---|
| Cash and cash equivalents | 2,464,838 | 2,515,913 | 2,807,797 | |
| Short term investments | 13,005,592 | 13,942,994 | 12,879,882 | |
| Accounts receivable, less allowance for credit losses of 2,043 at december 31, 2025 and june 30, 2025 | 1,010,400 | 963,457 | 1,135,672 | |
| Inventories | 4,838,377 | 4,647,319 | 4,885,067 | |
| Prepaid expenses and other current assets | 397,992 | 465,322 | 738,330 | |
| Interest receivable | 129,831 | 104,364 | 121,178 | |
| Income taxes receivable | 30,298 | 30,297 | 36,179 | |
| Total current assets | 21,877,328 | 22,669,666 | 22,604,105 | |
| Equipment and leasehold improvements, net | 1,647,879 | 1,680,042 | 1,476,898 | |
| Long term investments | 3,994,317 | 4,000,985 | 4,000,774 | |
| Finance lease right-of-use asset | 26,430 | 29,073 | - | |
| Operating lease right-of-use asset | 2,389,617 | 2,454,260 | 2,518,088 | |
| Cash surrender value of life insurance | 6,834,107 | 6,829,369 | 6,584,744 | |
| Total other assets | 13,244,471 | 13,313,687 | 13,103,606 | |
| Total assets | 36,769,678 | 37,663,395 | 37,184,609 | |
| Accounts payable | 489,946 | 978,468 | 819,330 | |
| Accrued liabilities | 659,947 | 516,381 | 582,140 | |
| Deferred revenue | 249,113 | 247,884 | 242,644 | |
| Finance lease liability | 10,151 | 9,957 | - | |
| Operating lease liability | 259,282 | 255,909 | 252,579 | |
| Income taxes payable | 35,848 | 33,088 | 42,958 | |
| Total current liabilities | 1,704,287 | 2,041,687 | 1,939,651 | |
| Deferred compensation | 2,446,703 | 2,387,338 | 2,226,454 | |
| Deferred revenue | 133,166 | 135,829 | 119,314 | |
| Finance lease liability | 16,776 | 19,387 | - | |
| Operating lease liability | 2,157,816 | 2,223,916 | 2,289,155 | |
| Total long-term liabilities | 4,754,461 | 4,766,470 | 4,634,923 | |
| Total liabilities | 6,458,748 | 6,808,157 | 6,574,574 | |
| Common stock, 0.005 par value, authorized 20,000,000 shares issued and outstanding 9,466,438 at december 31, 2025 and 9,456,438 at june 30, 2025, respectively | 47,332 | 47,282 | 47,282 | |
| Paid in capital | 13,763,907 | 13,742,858 | 13,741,384 | |
| Retained earnings | 16,499,691 | 17,065,098 | 16,821,369 | |
| Total stockholders' equity | 30,310,930 | 30,855,238 | 30,610,035 | |
| Total liabilities and stockholders' equity | 36,769,678 | 37,663,395 | 37,184,609 | |
KOSS CORP (KOSS)
KOSS CORP (KOSS)