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Koss Corp. – ‘10-Q’ for 12/31/23 – ‘XML’

On:  Thursday, 2/1/24, at 6:13pm ET   ·   As of:  2/2/24   ·   For:  12/31/23   ·   Accession #:  56701-24-8   ·   File #:  0-03295

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/02/24  Koss Corp.                        10-Q       12/31/23   57:7.2M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.00M 
 2: EX-10.2     Material Contract                                   HTML     84K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
12: R1          Document and Entity Information                     HTML     69K 
13: R2          Condensed Consolidated Balance Sheets               HTML    129K 
14: R3          Condensed Consolidated Balance Sheets               HTML     30K 
                (Parentheticals)                                                 
15: R4          Condensed Consolidated Statements of Operations     HTML     84K 
16: R5          Condensed Consolidated Statements of Cash Flows     HTML     99K 
17: R6          Condensed Consolidated Statements of Stockholders'  HTML     56K 
                Equity                                                           
18: R7          Summary of Significant Accounting Policies          HTML    310K 
19: R8          Investments                                         HTML    106K 
20: R9          Inventories                                         HTML     46K 
21: R10         Credit Facility                                     HTML     26K 
22: R11         Revenue Recognition                                 HTML     62K 
23: R12         (Loss) Income per Common and Common Stock           HTML    113K 
                Equivalent Share                                                 
24: R13         Related Party Transactions                          HTML     26K 
25: R14         Accounts Receivable Concentrations                  HTML     22K 
26: R15         Employee Stock Ownership Plan                       HTML     21K 
27: R16         Stock-Based Compensation                            HTML     25K 
28: R17         Legal Matters                                       HTML     26K 
29: R18         Summary of Significant Accounting Policies          HTML    133K 
                (Policies)                                                       
30: R19         Summary of Significant Accounting Policies          HTML    270K 
                (Tables)                                                         
31: R20         Investments (Tables)                                HTML    109K 
32: R21         Inventories (Tables)                                HTML     45K 
33: R22         Revenue Recognition (Tables)                        HTML     54K 
34: R23         (Loss) Income per Common and Common Stock           HTML    112K 
                Equivalent Share (Tables)                                        
35: R24         Summary of Significant Accounting Policies          HTML     51K 
                (Narrative) (Details)                                            
36: R25         Summary of Significant Accounting Policies (Effect  HTML     84K 
                of Revision of Condensed Consolidated Balance                    
                Sheet) (Details)                                                 
37: R26         Summary of Significant Accounting Policies (Effect  HTML     63K 
                of Revision of Consolidated Statements Of                        
                Operations) (Details)                                            
38: R27         Summary of Significant Accounting Policies (Effect  HTML     46K 
                of Revision of Condensed Consolidated Statement Of               
                Cash Flows) (Details)                                            
39: R28         Summary of Significant Accounting Policies (Effect  HTML     33K 
                of Revision of Consolidated Statements of Changes                
                in Stockholders Equity) (Details)                                
40: R29         Summary of Significant Accounting Policies          HTML     52K 
                (Schedule of Deferred Tax Assets and Liabilities)                
                (Details)                                                        
41: R30         Investments (Summary of Unrealized Positions for    HTML     33K 
                Held-to-Maturity Debt Securities) (Details)                      
42: R31         Investments (Summary of Held-to-Maturity Debt       HTML     37K 
                Securities by Contractual Maturity) (Details)                    
43: R32         Inventories (Components of Inventories) (Details)   HTML     28K 
44: R33         Credit Facility (Narrative) (Details)               HTML     31K 
45: R34         Revenue Recognition (Narrative) (Details)           HTML     34K 
46: R35         Revenue Recognition (Disaggregation of Revenue)     HTML     29K 
                (Details)                                                        
47: R36         (Loss) Income per Common and Common Stock           HTML     54K 
                Equivalent Share (Reconciliation of Numerator and                
                Denominator Used to Calculate Basic and Diluted                  
                (Loss) Income per Share) (Details)                               
48: R37         Related Party Transactions (Narrative) (Details)    HTML     27K 
49: R38         Accounts Receivable Concentrations (Narrative)      HTML     30K 
                (Details)                                                        
50: R39         Employee Stock Ownership Plan (Narrative)           HTML     21K 
                (Details)                                                        
51: R40         Stock-Based Compensation (Narrative) (Details)      HTML     42K 
52: R41         Legal Matters (Narrative) (Details)                 HTML     24K 
54: XML         IDEA XML File -- Filing Summary                      XML     98K 
57: XML         XBRL Instance -- koss-20231231x10q_htm               XML   1.74M 
53: EXCEL       IDEA Workbook of Financial Report Info              XLSX     87K 
 8: EX-101.CAL  XBRL Calculations -- koss-20231231_cal               XML    143K 
 9: EX-101.DEF  XBRL Definitions -- koss-20231231_def                XML    246K 
10: EX-101.LAB  XBRL Labels -- koss-20231231_lab                     XML    746K 
11: EX-101.PRE  XBRL Presentations -- koss-20231231_pre              XML    548K 
 7: EX-101.SCH  XBRL Schema -- koss-20231231                         XSD     87K 
55: JSON        XBRL Instance as JSON Data -- MetaLinks              333±   481K 
56: ZIP         XBRL Zipped Folder -- 0000056701-24-000008-xbrl      Zip    201K

‘XML’   —   IDEA XML File — Filing Summary

This Document is an IDEA XML File.

                                                                                                                                                                                
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5 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/23/23  Koss Corp.                        8-K:9      10/18/23   11:481K
 8/27/20  Koss Corp.                        10-K        6/30/20   79:5.3M                                   RDG Filings/FA
 2/16/10  Koss Corp.                        10-Q       12/31/09    2:193K                                   Toppan Merrill/FA
 3/09/06  Koss Corp.                        8-K:8,9    10/17/02    2:15K                                    R R Donnelley … Filer/FA
 9/27/96  Koss Corp.                        10-K405     6/30/96   12:308K                                   Bowne - Bde
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