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KOSS

KOSS CORPORATION
CIK 0000056701 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
19.1
composite ยท 3 signals ยท CLEAN

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-05 ยท FY 2023-06-30 ยท ELEVATED79.3

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 3.7% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-08-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-06-30": 0.0367
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-06-30": 0.1733
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56701/000005670124000028/0000056701-24-000028-index.htm",
    "form": "10-K",
    "filed": "2024-08-30"
  }
}
P-01 ยท FY 2025-06-30 ยท CLEAN18.1

Earnings quality

Beneish M-Score -2.87 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.865,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.913,
    "GMI": 0.902,
    "AQI": 0.932,
    "SGI": 1.029,
    "DEPI": 1,
    "SGAI": 1.044,
    "LVGI": 1.495,
    "TATA": -0.018
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0177,
  "inputs": {
    "revenue_t": 12624170,
    "revenue_t1": 12265069,
    "total_assets_t": 37184609,
    "net_income_t": -874831,
    "cfo_t": -214908
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56701/000005670125000044/0000056701-25-000044-index.htm",
    "form": "10-K",
    "filed": "2025-08-29"
  }
}
P-12 ยท FY 2025-06-30 ยท CLEAN19.3

Restatement predictor

F-Score 0.58 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-08-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.579,
  "probability": 0.00214,
  "components": {
    "rsst": -0.0177,
    "drec": -0.002,
    "dinv": 0.0111,
    "soft": 0.8848,
    "dcs": 0.0352,
    "droa": 0.002,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/56701/000005670125000044/0000056701-25-000044-index.htm",
    "form": "10-K",
    "filed": "2025-08-29"
  }
}