Koss Corporation Net Assets
Koss Corporation net assets. Based on the latest financial reports, Koss Corporation (KOSS) has net assets worth $30.16 Million USD as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($36.66 Million) and total liabilities ($6.50 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore Koss Corporation net asset momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $30.16 Million |
| % of Total Assets | 82.27% |
| Annual Growth Rate | 5.77% |
| 5-Year Change | 32.88% |
| 10-Year Change | 71.63% |
| Growth Volatility | 21.36 |
Net Assets of Koss Corporation (1986–2026)
Net assets of Koss Corporation from 1986 to 2026. This chart illustrates how Koss Corporation's net assets have evolved over time, based on quarterly financial data. See Koss Corporation balance sheet quality to measure how much of total assets are equity-financed.
Annual Net Assets for Koss Corporation (1986–2026)
The table below shows the annual net assets of Koss Corporation from 1986 to 2026. For live market cap and overall valuation, see KOSS market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2026-06-30 | $30.16 Million | -1.47% |
| 2025-06-30 | $30.61 Million | -1.72% |
| 2024-06-30 | $31.15 Million | -2.08% |
| 2023-06-30 | $31.81 Million | +40.14% |
| 2022-06-30 | $22.70 Million | 0.00% |
| 2021-06-30 | $22.70 Million | +49.76% |
| 2020-06-30 | $15.16 Million | +0.56% |
| 2019-06-30 | $15.07 Million | +3.82% |
| 2018-06-30 | $14.52 Million | -17.38% |
| 2017-06-30 | $17.57 Million | -3.38% |
| 2016-06-30 | $18.19 Million | +11.21% |
| 2015-06-30 | $16.35 Million | +7.30% |
| 2014-06-30 | $15.24 Million | -28.75% |
| 2013-06-30 | $21.39 Million | +25.12% |
| 2012-06-30 | $17.10 Million | +10.68% |
| 2011-06-30 | $15.45 Million | +26.69% |
| 2010-06-30 | $12.19 Million | -48.40% |
| 2009-06-30 | $23.63 Million | +1.78% |
| 2008-06-30 | $23.22 Million | -2.98% |
| 2007-06-30 | $23.93 Million | +13.01% |
| 2006-06-30 | $21.17 Million | -4.28% |
| 2005-06-30 | $22.12 Million | +4.89% |
| 2004-06-30 | $21.09 Million | +33.37% |
| 2003-06-30 | $15.81 Million | +19.14% |
| 2002-06-30 | $13.27 Million | -11.16% |
| 2001-06-30 | $14.94 Million | -27.10% |
| 2000-06-30 | $20.49 Million | -3.33% |
| 1999-06-30 | $21.20 Million | -6.19% |
| 1998-06-30 | $22.60 Million | +11.33% |
| 1997-06-30 | $20.30 Million | +23.03% |
| 1996-06-30 | $16.50 Million | -1.79% |
| 1995-06-30 | $16.80 Million | +19.15% |
| 1994-06-30 | $14.10 Million | +34.29% |
| 1993-06-30 | $10.50 Million | +45.83% |
| 1992-06-30 | $7.20 Million | +12.50% |
| 1991-06-30 | $6.40 Million | +6.67% |
| 1990-06-30 | $6.00 Million | -20.00% |
| 1989-06-30 | $7.50 Million | +13.64% |
| 1988-06-30 | $6.60 Million | +37.50% |
| 1987-06-30 | $4.80 Million | +50.00% |
| 1986-06-30 | $3.20 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Koss Corporation's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 557.2% over the analyzed period, indicating profitable operations and earnings retention.
Koss Corporation Net Assets Breakdown (June 2026)
Koss Corporation net assets breakdown by equity component as of June 2026.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $16.43 Million | 54.48% |
| Common Stock | $47.33K | 0.16% |
| Other Comprehensive Income | $-104.95K | -0.35% |
| Other Components | $13.79 Million | 45.71% |
| Total Equity | $30.16 Million | 100.00% |
Koss Corporation Competitors by Market Cap
The table below lists competitors of Koss Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
S. Khonkaen Foods Public Company Limited
BK:SORKON
|
$29.64 Million |
|
Apollo Power Ltd
TA:APLP
|
$29.64 Million |
|
A-Tech Solution Co. Ltd
KQ:071670
|
$29.65 Million |
|
Pasdec Holdings Bhd
KLSE:6912
|
$29.65 Million |
|
Sentien Printing Factory Co Ltd
TWO:8410
|
$29.63 Million |
|
Astoria Investments Ltd
JSE:ARA
|
$29.62 Million |
|
Bintai Kinden Corporation Bhd
KLSE:6998
|
$29.59 Million |
|
Harte Hanks Inc
NASDAQ:HHS
|
$29.59 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Koss Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 30,610,035 to 30,159,655, a change of -450,380 (-1.5%).
- Net loss of 391,464 reduced equity.
- Other comprehensive income decreased equity by 104,949.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-391.46K | -1.3% |
| Other Comprehensive Income | $-104.95K | -0.35% |
| Other Changes | $46.03K | +0.15% |
| Total Change | $- | -1.47% |
Book Value vs Market Value Analysis
This analysis compares Koss Corporation's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 0.98x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 18.92x to 0.98x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1986-06-30 | $0.17 | $3.13 | x |
| 1987-06-30 | $0.25 | $3.13 | x |
| 1988-06-30 | $0.39 | $3.13 | x |
| 1989-06-30 | $0.47 | $3.13 | x |
| 1990-06-30 | $0.49 | $3.13 | x |
| 1991-06-30 | $0.52 | $3.13 | x |
| 1992-06-30 | $0.59 | $3.13 | x |
| 1993-06-30 | $0.77 | $3.13 | x |
| 1994-06-30 | $0.94 | $3.13 | x |
| 1995-06-30 | $1.16 | $3.13 | x |
| 1996-06-30 | $1.15 | $3.13 | x |
| 1997-06-30 | $1.49 | $3.13 | x |
| 1998-06-30 | $1.70 | $3.13 | x |
| 1999-06-30 | $1.71 | $3.13 | x |
| 2000-06-30 | $1.97 | $3.13 | x |
| 2001-06-30 | $1.68 | $3.13 | x |
| 2002-06-30 | $1.69 | $3.13 | x |
| 2003-06-30 | $2.05 | $3.13 | x |
| 2004-06-30 | $2.69 | $3.13 | x |
| 2005-06-30 | $2.81 | $3.13 | x |
| 2006-06-30 | $2.77 | $3.13 | x |
| 2007-06-30 | $3.20 | $3.13 | x |
| 2008-06-30 | $3.15 | $3.13 | x |
| 2009-06-30 | $3.20 | $3.13 | x |
| 2010-06-30 | $1.64 | $3.13 | x |
| 2011-06-30 | $2.09 | $3.13 | x |
| 2012-06-30 | $2.33 | $3.13 | x |
| 2013-06-30 | $2.90 | $3.13 | x |
| 2014-06-30 | $2.06 | $3.13 | x |
| 2015-06-30 | $2.37 | $3.13 | x |
| 2016-06-30 | $2.49 | $3.13 | x |
| 2017-06-30 | $2.37 | $3.13 | x |
| 2018-06-30 | $1.97 | $3.13 | x |
| 2019-06-30 | $2.03 | $3.13 | x |
| 2020-06-30 | $2.05 | $3.13 | x |
| 2021-06-30 | $2.35 | $3.13 | x |
| 2022-06-30 | $2.27 | $3.13 | x |
| 2023-06-30 | $3.26 | $3.13 | x |
| 2024-06-30 | $3.37 | $3.13 | x |
| 2025-06-30 | $3.27 | $3.13 | x |
| 2026-06-30 | $3.19 | $3.13 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Koss Corporation utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -1.30%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -3.01%
- • Asset Turnover: 0.36x
- • Equity Multiplier: 1.22x
- Recent ROE (-1.30%) is below the historical average (13.44%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1986 | 40.63% | 9.35% | 1.70x | 2.56x | $980.00K |
| 1987 | 29.17% | 6.57% | 2.11x | 2.10x | $920.00K |
| 1988 | 34.85% | 8.36% | 2.12x | 1.97x | $1.64 Million |
| 1989 | 21.33% | 6.04% | 1.95x | 1.81x | $850.00K |
| 1990 | 6.67% | 1.47% | 2.09x | 2.17x | $-200.00K |
| 1991 | 6.25% | 1.65% | 1.65x | 2.30x | $-240.00K |
| 1992 | 9.72% | 2.69% | 1.95x | 1.85x | $-20.00K |
| 1993 | 26.67% | 8.72% | 1.84x | 1.66x | $1.75 Million |
| 1994 | 19.86% | 7.87% | 1.85x | 1.36x | $1.39 Million |
| 1995 | 12.50% | 6.29% | 1.59x | 1.25x | $420.00K |
| 1996 | 14.55% | 6.59% | 1.65x | 1.33x | $750.00K |
| 1997 | 17.73% | 9.09% | 1.51x | 1.30x | $1.57 Million |
| 1998 | 24.34% | 13.55% | 1.27x | 1.42x | $3.24 Million |
| 1999 | 20.28% | 12.95% | 1.29x | 1.21x | $2.18 Million |
| 2000 | 24.17% | 14.20% | 1.39x | 1.22x | $2.90 Million |
| 2001 | 38.07% | 14.73% | 1.80x | 1.44x | $4.19 Million |
| 2002 | 37.98% | 13.78% | 1.80x | 1.53x | $3.71 Million |
| 2003 | 28.59% | 13.38% | 1.46x | 1.47x | $2.94 Million |
| 2004 | 25.47% | 13.27% | 1.58x | 1.22x | $3.26 Million |
| 2005 | 20.31% | 11.15% | 1.38x | 1.32x | $2.28 Million |
| 2006 | 29.39% | 12.23% | 1.62x | 1.48x | $4.10 Million |
| 2007 | 21.55% | 11.16% | 1.58x | 1.22x | $2.76 Million |
| 2008 | 19.36% | 9.57% | 1.57x | 1.29x | $2.17 Million |
| 2009 | 8.36% | 5.18% | 1.34x | 1.20x | $-386.37K |
| 2010 | -29.30% | -8.80% | 1.58x | 2.11x | $-4.79 Million |
| 2011 | 28.31% | 10.53% | 1.51x | 1.77x | $2.83 Million |
| 2012 | 17.20% | 7.77% | 1.32x | 1.68x | $1.23 Million |
| 2013 | 25.38% | 15.18% | 1.02x | 1.65x | $3.29 Million |
| 2014 | -36.44% | -23.29% | 0.98x | 1.60x | $-7.08 Million |
| 2015 | 2.95% | 1.99% | 1.08x | 1.37x | $-1.15 Million |
| 2016 | 7.64% | 5.34% | 1.08x | 1.33x | $-429.62K |
| 2017 | -5.48% | -4.01% | 1.03x | 1.33x | $-2.72 Million |
| 2018 | -23.32% | -14.40% | 1.20x | 1.36x | $-4.84 Million |
| 2019 | 2.88% | 1.99% | 0.94x | 1.54x | $-1.07 Million |
| 2020 | -3.07% | -2.54% | 0.81x | 1.49x | $-1.98 Million |
| 2021 | 2.17% | 2.53% | 0.65x | 1.32x | $-1.78 Million |
| 2022 | 5.59% | 7.16% | 0.59x | 1.32x | $-1.00 Million |
| 2023 | 26.10% | 63.38% | 0.34x | 1.23x | $5.12 Million |
| 2024 | -3.05% | -7.75% | 0.33x | 1.19x | $-4.07 Million |
| 2025 | -2.86% | -6.93% | 0.34x | 1.21x | $-3.94 Million |
| 2026 | -1.30% | -3.01% | 0.36x | 1.22x | $-3.41 Million |
Industry Comparison
This section compares Koss Corporation's net assets metrics with peer companies in the Consumer Electronics industry.
Industry Context
- Industry: Consumer Electronics
- Average net assets among peers: $1,496,125,811,196
- Average return on equity (ROE) among peers: -32.54%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Koss Corporation (KOSS) | $30.16 Million | 40.63% | 0.22x | $29.63 Million |
| Apple Inc (AAPL) | $2.06 Billion | -39.65% | 1.61x | $3.88 Trillion |
| Boxlight Corp Class A (BOXL) | $44.47 Million | -36.32% | 2.15x | $1.61 Million |
| Fenbo Holdings Limited Ordinary Shares (FEBO) | $39.02 Million | 11.08% | 1.69x | $2.36 Million |
| Foxx Development Holdings Inc. (FOXX) | $-4.00 Million | 0.00% | 0.00x | $13.59 Million |
| UTime Limited (FXHO) | $40.73 Million | -215.10% | 6.69x | $29.08 Million |
| GoPro Inc (GPRO) | $555.85 Million | -9.57% | 0.74x | $132.43 Million |
| LG Display Co Ltd (LPL) | $13.46 Trillion | 6.74% | 0.85x | $2.60 Billion |
| Emerson Radio Corporation (MSN) | $13.90 Million | -10.07% | 2.73x | $7.86 Million |
| Algorhythm Holdings, Inc. (RIME) | $-3.66 Million | 0.00% | 0.00x | $523.99K |
About Koss Corporation
Koss Corporation, together with its subsidiaries, engages in the design, manufacture, and sale of stereo headphones and related accessories in the United States, Sweden, the Czech Republic, Korea, Malaysia, Australia, Japan, the United Kingdom, and internationally. The company offers high-fidelity headphones, wireless bluetooth headphones, wireless bluetooth speakers, computer headsets, telecommu… Read more