Koss (KOSS) Balance Sheet: Assets & Liabilities

Koss (KOSS) Balance Sheet

As of Jun 30, 2026 (end of fiscal 2026), Koss reported total assets of $36.66M and total liabilities of $6.50M. Shareholders' equity was $30.16M, down 1.5% from $30.61M a year earlier. Total debt stood at $2.31M against $19.82M in cash and short-term investments, a net cash position of $17.51M. That puts debt-to-equity at 0.08, compared with 0.08 a year earlier.

Koss Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Koss Corporation (KOSS) - Annual data in millions USD
Breakdown	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Jun 2026	Jun 2025	Jun 2024	Jun 2023	Jun 2022	Jun 2021	Jun 2020	Jun 2019	Jun 2018	Jun 2017
Current Assets
Cash and Cash Equivalents	3.02	2.81	2.84	3.09	9.21	6.95	4.00	2.23	1.08	0.43
Short-Term Investments	16.80	12.88	12.10	17.06	0.00	0.00	0.00	0.00	0.00	0.00
Cash & Short-Term Investments	19.82	15.69	14.94	20.16	9.21	6.95	4.00	2.23	1.08	0.43
Accounts Receivable	1.35	1.14	1.21	1.38	1.85	2.24	2.33	3.70	4.74	3.96
Inventory	4.59	4.89	4.47	6.42	8.63	5.90	5.54	6.85	6.14	8.35
Other Current Assets	0.24	0.77	1.12	1.09	0.19	0.46	0.27	0.13	0.21	0.21
Total Current Assets	26.00	22.60	21.92	29.10	19.88	15.55	12.14	12.91	12.17	12.95
Non-Current Assets
Property, Plant & Equipment (Net)	2.28	3.99	3.99	3.97	4.34	3.59	3.57	3.74	1.13	1.41
Long-Term Investments	0.00	4.00	4.99	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	8.38	6.58	6.30	6.02	5.74	7.19	6.87	6.57	6.37	6.02
Total Non-Current Assets	10.66	14.58	15.28	9.99	10.08	10.08	10.44	10.32	7.51	10.48
Total Assets	36.66	37.18	37.20	39.09	29.96	26.32	22.58	23.24	19.68	23.42
Current Liabilities
Accounts Payable	0.29	0.82	0.33	0.27	0.80	0.40	0.83	1.44	1.43	2.24
Short-Term Debt	0.28	0.25	0.24	0.24	0.22	0.22	1.06	0.27	0.25	0.00
Accrued Liabilities	0.65	0.58	0.46	1.34	0.25	0.67	-	-	-	-
Deferred Revenue	0.24	0.24	0.23	0.45	0.57	0.69	0.44	0.71	0.05	0.02
Other Current Liabilities	1.01	0.04	0.04	0.09	0.01	0.00	0.29	0.58	0.79	1.15
Total Current Liabilities	1.86	1.94	1.30	2.38	2.13	2.05	2.62	3.00	2.61	3.39
Non-Current Liabilities
Long-Term Debt	2.03	2.29	2.54	2.79	3.02	3.02	2.31	2.58	2.85	0.00
Deferred Tax Liabilities	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Non-Current Liabilities	2.46	2.35	2.21	2.11	2.11	2.68	2.33	2.42	2.39	2.46
Total Non-Current Liabilities	4.64	4.63	4.75	4.90	5.13	4.70	4.81	5.17	2.55	2.46
Total Liabilities	6.50	6.57	6.05	7.28	7.26	6.75	7.42	8.16	5.16	5.85
Stockholders' Equity
Common Stock	0.05	0.05	0.05	0.05	0.05	0.04	0.04	0.04	0.04	0.04
Retained Earnings	16.43	16.82	17.70	18.65	10.00	8.73	8.24	8.70	8.73	12.11
Accumulated Other Comprehensive Income	-0.10	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-7.36	-7.71
Additional Paid-in Capital	13.79	13.74	13.40	13.11	12.65	12.65	6.88	6.33	5.75	5.42
Shares Outstanding	9.47	9.46	9.30	9.23	9.15	-	-	-	-	-
Total Stockholders' Equity	30.16	30.61	31.15	31.81	22.70	19.58	15.16	15.07	14.52	17.57
Total Liabilities & Equity	36.66	37.18	37.20	39.09	29.96	29.96	22.58	23.24	19.68	23.42

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Koss Balance Sheet

How much debt does Koss have?

Koss had total debt of $2.31M as of Jun 30, 2026, against $19.82M in cash and short-term investments. Its debt-to-equity ratio was 0.08. Total debt was $2.54M a year earlier.

What are Koss's total assets?

Koss reported total assets of $36.66M as of Jun 30, 2026, down 1.4% from $37.18M a year earlier. Total liabilities were $6.50M.

What is Koss's shareholders' equity?

Koss's shareholders' equity was $30.16M as of Jun 30, 2026, or about $3.19 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition