Koss Corporation (KOSS) quarterly balance sheet — complete assets, liabilities & equity history
Koss Corporation (KOSS) balance sheet — 30-year assets, liabilities & shareholders' equity history
| Metric | Q1'27 | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 |
|---|
| Total Current Assets | 24.97M | 26M | 25.29M | 21.88M | 22.67M | 22.6M | 19.64M | 16.72M | 19.34M | 21.92M | 19.64M | 16.72M | 19.34M | 21.92M | 23.73M | 19.4M | 30.94M | 19.88M | 20.02M | 19.47M |
| Cash & Short-Term Investments | 18.72M | 19.82M | 18.86M | 15.47M | 16.46M | 15.69M | 13.04M | 9.7M | 11.89M | 14.94M | 13.04M | 9.7M | 11.89M | 14.94M | 14.97M | 9.82M | 20.87M | 9.21M | 9.49M | 7.79M |
| Cash Only | 2.01M | 3.02M | 1.9M | 2.46M | 2.52M | 2.81M | 2.93M | 2.54M | 2.75M | 2.84M | 2.93M | 2.54M | 2.75M | 2.84M | 2.92M | 4.81M | 20.87M | 9.21M | 9.49M | 7.79M |
| Short-Term Investments | 16.71M | 16.8M | 16.96M | 13.01M | 13.94M | 12.88M | 10.11M | 7.16M | 9.14M | 12.1M | 10.11M | 7.16M | 9.14M | 12.1M | 12.05M | 5.01M | 0 | 0 | 0 | 0 |
| Accounts Receivable | 1.17M | 1.35M | 1.21M | 1.17M | 1.1M | 1.29M | 1.24M | 1.51M | 1.55M | 1.42M | 1.24M | 1.51M | 1.55M | 1.42M | 1.29M | 1.41M | 1.77M | 1.85M | 2.32M | 3.47M |
| Days Sales Outstanding | 37.48 | 35.66 | 37.9 | 36.47 | 27.02 | 37.38 | 44.53 | 39.55 | 42.64 | 41.85 | 47.47 | 41.87 | 40.47 | 40.15 | 35.93 | 44.73 | 49.68 | 44.19 | 56.14 | 58.18 |
| Inventory | 4.58M | 4.59M | 4.76M | 4.84M | 4.65M | 4.89M | 4.4M | 4.57M | 4.74M | 4.47M | 4.4M | 4.57M | 4.74M | 4.47M | 7.08M | 7.83M | 7.9M | 8.63M | 7.75M | 7.75M |
| Days Inventory Outstanding | 225.36 | 334.08 | 237.06 | 214.89 | 179.56 | 214.02 | 237.87 | 198.9 | 208.78 | 233.88 | 227.16 | 190.11 | 183.68 | 233.45 | 323.09 | 337.17 | 350.68 | 279.26 | 261.06 | 241.36 |
| Other Current Assets | 499.25K | 236.23K | 465.36K | 397.99K | 465.32K | 738.33K | 954.24K | 942.19K | 1.16M | 1.08M | 954.24K | 942.19K | 1.16M | 1.08M | 394.19K | 341.65K | 0 | 188.48K | 0 | 0 |
| Total Non-Current Assets | 11.2M | 10.66M | 10.77M | 14.89M | 14.99M | 14.58M | 17.66M | 20.71M | 18.76M | 15.28M | 17.66M | 20.71M | 18.76M | 15.28M | 14.97M | 20M | 10.2M | 10.08M | 8.94M | 9.06M |
| Property, Plant & Equipment | 2.21M | 2.28M | 3.93M | 4.06M | 4.16M | 3.99M | 4.12M | 4.17M | 4.23M | 3.99M | 4.12M | 4.17M | 4.23M | 3.99M | 4.04M | 4.14M | 4.22M | 4.34M | 3.24M | 3.36M |
| Fixed Asset Turnover | 1.38x | 1.05x | 0.71x | 0.70x | 1.00x | 0.76x | 0.67x | 0.85x | 0.78x | 0.71x | 0.64x | 0.80x | 0.82x | 0.77x | 0.83x | 0.78x | 0.78x | 1.13x | 1.41x | 1.29x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 3.99M | 4M | 4M | 7M | 10M | 8M | 4.99M | 7M | 10M | 8M | 4.99M | 4.95M | 9.89M | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 8.99M | 8.38M | 6.84M | 6.83M | 6.83M | 6.58M | 6.54M | 6.54M | 6.54M | 6.3M | 6.54M | 6.54M | 6.54M | 6.3M | 5.98M | 5.98M | 5.97M | 5.74M | 5.7M | 5.7M |
| Total Assets | 36.17M | 36.66M | 36.06M | 36.77M | 37.66M | 37.18M | 37.3M | 37.44M | 38.1M | 37.2M | 37.3M | 37.44M | 38.1M | 37.2M | 38.7M | 39.41M | 41.14M | 29.96M | 28.96M | 28.53M |
| Asset Turnover | 0.08x | 0.09x | 0.08x | 0.08x | 0.11x | 0.08x | 0.07x | 0.09x | 0.09x | 0.08x | 0.07x | 0.09x | 0.09x | 0.08x | 0.09x | 0.08x | 0.09x | 0.15x | 0.16x | 0.16x |
| Asset Growth % | -3.96% | -1.41% | -3.32% | -1.78% | -1.15% | -0.04% | 0% | 0% | 0% | 0% | -3.63% | -5% | -7.38% | 24.17% | 33.66% | 38.11% | 45.67% | 13.8% | 10.64% | 19.16% |
| Total Current Liabilities | 1.78M | 1.86M | 1.65M | 1.7M | 2.04M | 1.94M | 1.9M | 1.68M | 2.36M | 1.3M | 1.9M | 1.68M | 2.36M | 1.3M | 2.09M | 2.72M | 3.26M | 2.13M | 2.48M | 2.53M |
| Accounts Payable | 664.48K | 293.66K | 478.56K | 489.95K | 978.47K | 819.33K | 473.25K | 256.14K | 731.69K | 329.83K | 473.25K | 256.14K | 731.69K | 329.83K | 353.31K | 285.48K | 521.42K | 796.16K | 774.48K | 866.2K |
| Days Payables Outstanding | 23.54 | 27.59 | 23.92 | 33.27 | 33.86 | 29.81 | 19.35 | 21.11 | 24.07 | 21.18 | 18.48 | 20.18 | 21.17 | 13.8 | 13.84 | 17.3 | 27.95 | 26.77 | 27.64 | 30.32 |
| Short-Term Debt | 280.43K | 276.71K | 273.05K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 233.15K | 0 | 0 | 223.53K | 0 | 0 |
| Deferred Revenue (Current) | 245.36K | 241.43K | 241.52K | 249.11K | 247.88K | 286.45K | 260.01K | 288.02K | 249.03K | 262.84K | 260.01K | 288.02K | 249.03K | 262.84K | 379.06K | 419.04K | 393.25K | 543.89K | 595.98K | 606.79K |
| Other Current Liabilities | 546.65K | 1.01M | 615.91K | 0 | 0 | 217.22K | 0 | 0 | 0 | 159.18K | 0 | 0 | 0 | 159.18K | 870.82K | 0 | 0 | 354.28K | 0 | 0 |
| Current Ratio | 14.07x | 13.96x | 15.36x | 12.84x | 11.10x | 11.65x | 10.32x | 9.97x | 8.18x | 16.89x | 10.32x | 9.97x | 8.18x | 16.89x | 11.37x | 7.13x | 9.50x | 9.33x | 8.07x | 7.71x |
| Quick Ratio | 11.49x | 11.49x | 12.47x | 10.00x | 8.83x | 9.14x | 8.01x | 7.25x | 6.17x | 13.44x | 8.01x | 7.25x | 6.17x | 13.44x | 7.98x | 4.26x | 7.07x | 5.28x | 4.95x | 4.64x |
| Cash Conversion Cycle | 239.29 | 342.16 | 251.04 | 218.09 | 172.71 | 221.6 | 263.05 | 217.34 | 227.35 | 254.56 | 256.15 | 211.79 | 202.97 | 259.8 | 345.18 | 364.6 | 372.4 | 296.67 | 289.56 | 269.22 |
| Total Non-Current Liabilities | 4.54M | 4.64M | 4.68M | 4.75M | 4.77M | 4.63M | 4.71M | 4.76M | 4.89M | 4.75M | 4.71M | 4.76M | 4.89M | 4.75M | 4.97M | 4.93M | 5.08M | 5.13M | 4.25M | 4.3M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 1.96M | 2.03M | 2.1M | 2.17M | 2.24M | 2.29M | 2.35M | 2.42M | 2.48M | 2.54M | 2.35M | 2.42M | 2.48M | 2.54M | 2.85M | 2.91M | 2.97M | 3.02M | 1.79M | 1.87M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 2.44M | 2.46M | 2.45M | 2.45M | 2.39M | 2.23M | 2.24M | 2.23M | 2.29M | 2.09M | 2.24M | 2.23M | 2.29M | 2.09M | 2M | 1.89M | 1.98M | 1.94M | 2.28M | 2.26M |
| Total Liabilities | 6.32M | 6.5M | 6.33M | 6.46M | 6.81M | 6.57M | 6.61M | 6.44M | 7.25M | 6.05M | 6.61M | 6.44M | 7.25M | 6.05M | 7.06M | 7.65M | 8.34M | 7.26M | 6.73M | 6.82M |
| Total Debt | 2.24M | 2.31M | 2.38M | 2.44M | 2.51M | 2.54M | 2.6M | 2.66M | 2.72M | 2.78M | 2.6M | 2.66M | 2.72M | 2.78M | 3.08M | 3.14M | 3.19M | 3.25M | 2.09M | 2.16M |
| Net Debt | 228.53K | -709.74K | 476.54K | -20.81K | -6.74K | -266.06K | -332.05K | 127.42K | -28.06K | -55.66K | -332.05K | 127.42K | -28.06K | -55.66K | 159.71K | -1.67M | -17.68M | -5.96M | -7.4M | -5.63M |
| Debt / Equity | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.09x | 0.09x | 0.09x | 0.08x | 0.09x | 0.09x | 0.09x | 0.10x | 0.10x | 0.10x | 0.14x | 0.09x | 0.10x |
| Debt / EBITDA | - | 6.56x | - | - | 104.42x | - | - | - | - | - | - | - | - | - | - | - | - | 7.18x | 4.54x | 5.39x |
| Net Debt / EBITDA | - | -2.01x | - | - | -0.28x | - | - | - | - | - | - | - | - | - | - | - | - | -13.18x | -16.05x | -14.03x |
| Interest Coverage | -979.45x | 1049.79x | -1075.60x | -1016.44x | 412.50x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 29.85M | 30.16M | 29.73M | 30.31M | 30.86M | 30.61M | 30.68M | 30.99M | 30.85M | 31.15M | 30.68M | 30.99M | 30.85M | 31.15M | 31.64M | 31.75M | 32.8M | 22.7M | 22.23M | 21.71M |
| Equity Growth % | -3.24% | -1.47% | -3.11% | -2.2% | 0.03% | -1.72% | 0% | 0% | 0% | 0% | -3.03% | -2.38% | -5.96% | 37.23% | 42.34% | 46.27% | 56.35% | 15.95% | 17.64% | 34.08% |
| Book Value per Share | 3.15 | 3.19 | 3.14 | 3.20 | 3.24 | 3.26 | 3.27 | 3.22 | 3.31 | 3.36 | 3.32 | 3.35 | 3.34 | 3.38 | 3.44 | 3.46 | 3.33 | 2.32 | 2.25 | 2.16 |
| Total Shareholders' Equity | 29.85M | 30.16M | 29.73M | 30.31M | 30.86M | 30.61M | 30.68M | 30.99M | 30.85M | 31.15M | 30.68M | 30.99M | 30.85M | 31.15M | 31.64M | 31.75M | 32.8M | 22.7M | 22.23M | 21.71M |
| Common Stock | 47.33K | 47.33K | 47.33K | 47.33K | 47.28K | 47.28K | 46.88K | 46.88K | 46.75K | 46.5K | 46.88K | 46.88K | 46.75K | 46.5K | 46.08K | 45.95K | 45.9K | 45.74K | 45.74K | 45.74K |
| Retained Earnings | 16.2M | 16.43M | 15.95M | 16.5M | 17.07M | 16.82M | 17.05M | 17.37M | 17.28M | 17.7M | 17.05M | 17.37M | 17.28M | 17.7M | 18.56M | 18.8M | 19.94M | 10M | 9.61M | 9.21M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -208.23K | -104.95K | -37.96K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |