Koss Corporation (KOSS) - Net Assets
Based on the latest financial reports, Koss Corporation (KOSS) has net assets worth $30.31 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($36.77 Million) and total liabilities ($6.46 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. Check how resilient are Koss Corporation's assets to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $30.31 Million |
| % of Total Assets | 82.43% |
| Annual Growth Rate | 5.96% |
| 5-Year Change | 34.86% |
| 10-Year Change | 68.31% |
| Growth Volatility | 21.58 |
Koss Corporation - Net Assets Trend (1986–2025)
This chart illustrates how Koss Corporation's net assets have evolved over time, based on quarterly financial data. Also explore how large is Koss Corporation's balance sheet for the complete picture of this company's asset base.
Annual Net Assets for Koss Corporation (1986–2025)
The table below shows the annual net assets of Koss Corporation from 1986 to 2025. For live valuation and market cap data, see KOSS company net worth.
| Year | Net Assets | Change |
|---|---|---|
| 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 572.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $16.82 Million | 54.95% |
| Common Stock | $47.28K | 0.15% |
| Other Components | $13.74 Million | 44.89% |
| Total Equity | $30.61 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 |
|---|---|
|
Hyperion DeFi, Inc.
NASDAQ:HYPD
|
$41.26 Million |
|
Neptis
WAR:YAN
|
$41.28 Million |
|
CItech Co Ltd
KO:004920
|
$41.29 Million |
|
Nupur Recyclers Limited
NSE:NRL
|
$41.30 Million |
|
Persimmon PLC
LSE:PSN
|
$41.22 Million |
|
TWL Holdings Bhd
KLSE:7079
|
$41.22 Million |
|
Hsinjing Holding Co Ltd
TWO:3713
|
$41.21 Million |
|
Abnova Taiwan Corp
TW:4133
|
$41.21 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 2024 to 2025, total equity changed from 31,147,176 to 30,610,035, a change of -537,141 (-1.7%).
- Net loss of 874,831 reduced equity.
- Other factors increased equity by 337,690.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-874.83K | -2.86% |
| Other Changes | $337.69K | +1.1% |
| Total Change | $- | -1.72% |
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: 1.33x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 26.36x to 1.33x 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 | $4.36 | x |
| 1987-06-30 | $0.25 | $4.36 | x |
| 1988-06-30 | $0.39 | $4.36 | x |
| 1989-06-30 | $0.47 | $4.36 | x |
| 1990-06-30 | $0.49 | $4.36 | x |
| 1991-06-30 | $0.52 | $4.36 | x |
| 1992-06-30 | $0.59 | $4.36 | x |
| 1993-06-30 | $0.77 | $4.36 | x |
| 1994-06-30 | $0.94 | $4.36 | x |
| 1995-06-30 | $1.16 | $4.36 | x |
| 1996-06-30 | $1.15 | $4.36 | x |
| 1997-06-30 | $1.49 | $4.36 | x |
| 1998-06-30 | $1.70 | $4.36 | x |
| 1999-06-30 | $1.71 | $4.36 | x |
| 2000-06-30 | $1.97 | $4.36 | x |
| 2001-06-30 | $1.68 | $4.36 | x |
| 2002-06-30 | $1.69 | $4.36 | x |
| 2003-06-30 | $2.05 | $4.36 | x |
| 2004-06-30 | $2.69 | $4.36 | x |
| 2005-06-30 | $2.81 | $4.36 | x |
| 2006-06-30 | $2.77 | $4.36 | x |
| 2007-06-30 | $3.20 | $4.36 | x |
| 2008-06-30 | $3.15 | $4.36 | x |
| 2009-06-30 | $3.20 | $4.36 | x |
| 2010-06-30 | $1.64 | $4.36 | x |
| 2011-06-30 | $2.09 | $4.36 | x |
| 2012-06-30 | $2.33 | $4.36 | x |
| 2013-06-30 | $2.90 | $4.36 | x |
| 2014-06-30 | $2.06 | $4.36 | x |
| 2015-06-30 | $2.37 | $4.36 | x |
| 2016-06-30 | $2.49 | $4.36 | x |
| 2017-06-30 | $2.37 | $4.36 | x |
| 2018-06-30 | $1.97 | $4.36 | x |
| 2019-06-30 | $2.03 | $4.36 | x |
| 2020-06-30 | $2.05 | $4.36 | x |
| 2021-06-30 | $2.35 | $4.36 | x |
| 2022-06-30 | $2.27 | $4.36 | x |
| 2023-06-30 | $3.26 | $4.36 | x |
| 2024-06-30 | $3.37 | $4.36 | x |
| 2025-06-30 | $3.27 | $4.36 | 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): -2.86%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -6.93%
- • Asset Turnover: 0.34x
- • Equity Multiplier: 1.21x
- Recent ROE (-2.86%) is below the historical average (13.81%), 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 |
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: $980,125,261,443
- Average return on equity (ROE) among peers: -5822.77%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Koss Corporation (KOSS) | $30.31 Million | 40.63% | 0.21x | $41.23 Million |
| Apple Inc (AAPL) | $50.67 Billion | 196.96% | 5.96x | $3.88 Trillion |
| Boxlight Corp Class A (BOXL) | $10.91 Million | -59.95% | 0.88x | $1.03 Million |
| Fenbo Holdings Limited Ordinary Shares (FEBO) | $36.03 Million | 23.93% | 1.22x | $3.67 Million |
| Foxx Development Holdings Inc. (FOXX) | $-571.79K | 0.00% | 0.00x | $29.70 Million |
| GoPro Inc (GPRO) | $-79.74 Million | 0.00% | 0.00x | $117.86 Million |
| LG Display Co Ltd (LPL) | $8.77 Trillion | -31.17% | 3.08x | $4.33 Billion |
| Emerson Radio Corporation (MSN) | $-57.90 Million | 0.00% | 0.00x | $7.86 Million |
| Algorhythm Holdings, Inc. (RIME) | $2.60 Million | 120.91% | 2.71x | $5.87 Million |
| Sonos Inc (SONO) | $27.00K | -52655.56% | 14814.56x | $1.58 Billion |
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, Japan, Malaysia, Korea, Canada, and internationally. The company offers high-fidelity headphones, wireless bluetooth headphones, wireless bluetooth speakers, computer headsets, telecommunications headsets, and… Read more