Koss Corporation (KOSS) — Working Capital to Net Assets Ratio
Koss Corporation (KOSS) has a Working Capital to Net Assets ratio of 79.5% as of March 2026. Working capital of $23.64 Million (current assets of $25.29 Million minus current liabilities of $1.65 Million) is measured against net assets of $29.73 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Koss Corporation (KOSS) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Koss Corporation Working Capital to Net Assets (1986–2025)
This chart shows how Koss Corporation's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1986 to 2025. As of March 2026, the ratio stands at 79.5%, reflecting working capital of $23.64 Million against net assets of $29.73 Million USD. Check KOSS tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Koss Corporation (1986–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Koss Corporation from 1986 to 2025, covering 40 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Koss Corporation (KOSS) total market value.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 67.5% | $20.66 Million | $30.61 Million | $22.60 Million | $1.94 Million | ▲ +1.3 pp |
| 2024 | 66.2% | $20.62 Million | $31.15 Million | $21.92 Million | $1.30 Million | ▼ -17.8 pp |
| 2023 | 84.0% | $26.72 Million | $31.81 Million | $29.10 Million | $2.38 Million | ▲ +5.8 pp |
| 2022 | 78.2% | $17.75 Million | $22.70 Million | $19.88 Million | $2.13 Million | ▲ +0.0 pp |
| 2021 | 78.2% | $17.75 Million | $22.70 Million | $19.88 Million | $2.13 Million | ▲ +15.4 pp |
| 2020 | 62.8% | $9.52 Million | $15.16 Million | $12.14 Million | $2.62 Million | ▼ -3.0 pp |
| 2019 | 65.8% | $9.92 Million | $15.07 Million | $12.91 Million | $3.00 Million | ▼ -0.1 pp |
| 2018 | 65.9% | $9.56 Million | $14.52 Million | $12.17 Million | $2.61 Million | ▲ +11.5 pp |
| 2017 | 54.4% | $9.56 Million | $17.57 Million | $12.95 Million | $3.39 Million | ▼ -1.5 pp |
| 2016 | 55.9% | $10.16 Million | $18.19 Million | $13.73 Million | $3.57 Million | ▼ -4.4 pp |
| 2015 | 60.3% | $9.86 Million | $16.35 Million | $13.61 Million | $3.75 Million | ▼ -1.8 pp |
| 2014 | 62.0% | $9.46 Million | $15.24 Million | $15.95 Million | $6.49 Million | ▼ -6.3 pp |
| 2013 | 68.3% | $14.62 Million | $21.39 Million | $25.18 Million | $10.57 Million | ▲ +24.1 pp |
| 2012 | 44.2% | $7.56 Million | $17.10 Million | $16.12 Million | $8.57 Million | ▼ -7.2 pp |
| 2011 | 51.4% | $7.94 Million | $15.45 Million | $15.62 Million | $7.68 Million | ▲ +7.4 pp |
| 2010 | 44.1% | $5.37 Million | $12.19 Million | $15.12 Million | $9.75 Million | ▼ -29.5 pp |
| 2009 | 73.6% | $17.39 Million | $23.63 Million | $21.01 Million | $3.62 Million | ▼ -6.3 pp |
| 2008 | 79.9% | $18.55 Million | $23.22 Million | $24.13 Million | $5.59 Million | ▼ -2.6 pp |
| 2007 | 82.5% | $19.74 Million | $23.93 Million | $23.87 Million | $4.13 Million | ▲ +6.3 pp |
| 2006 | 76.1% | $16.12 Million | $21.17 Million | $25.27 Million | $9.15 Million | ▼ -3.1 pp |
| 2005 | 79.3% | $17.53 Million | $22.12 Million | $23.57 Million | $6.03 Million | ▼ -0.4 pp |
| 2004 | 79.7% | $16.81 Million | $21.09 Million | $20.29 Million | $3.48 Million | ▼ -8.7 pp |
| 2003 | 88.4% | $13.98 Million | $15.81 Million | $18.83 Million | $4.85 Million | ▼ -7.5 pp |
| 2002 | 95.9% | $12.73 Million | $13.27 Million | $17.12 Million | $4.39 Million | ▼ -2.7 pp |
| 2001 | 98.6% | $14.73 Million | $14.94 Million | $18.34 Million | $3.61 Million | ▼ -2.3 pp |
| 2000 | 100.9% | $20.67 Million | $20.49 Million | $22.25 Million | $1.58 Million | ▲ +1.8 pp |
| 1999 | 99.1% | $21.00 Million | $21.20 Million | $22.70 Million | $1.70 Million | ▼ -12.0 pp |
| 1998 | 111.1% | $25.10 Million | $22.60 Million | $29.00 Million | $3.90 Million | ▲ +8.6 pp |
| 1997 | 102.5% | $20.80 Million | $20.30 Million | $23.00 Million | $2.20 Million | ▲ +4.3 pp |
| 1996 | 98.2% | $16.20 Million | $16.50 Million | $18.70 Million | $2.50 Million | ▲ +6.5 pp |
| 1995 | 91.7% | $15.40 Million | $16.80 Million | $18.10 Million | $2.70 Million | ▼ -11.2 pp |
| 1994 | 102.8% | $14.50 Million | $14.10 Million | $16.50 Million | $2.00 Million | ▼ -8.6 pp |
| 1993 | 111.4% | $11.70 Million | $10.50 Million | $14.60 Million | $2.90 Million | ▼ -1.1 pp |
| 1992 | 112.5% | $8.10 Million | $7.20 Million | $10.50 Million | $2.40 Million | ▼ -7.8 pp |
| 1991 | 120.3% | $7.70 Million | $6.40 Million | $11.50 Million | $3.80 Million | ▲ +12.0 pp |
| 1990 | 108.3% | $6.50 Million | $6.00 Million | $10.10 Million | $3.60 Million | ▼ -3.7 pp |
| 1989 | 112.0% | $8.40 Million | $7.50 Million | $11.30 Million | $2.90 Million | ▼ -7.7 pp |
| 1988 | 119.7% | $7.90 Million | $6.60 Million | $11.20 Million | $3.30 Million | ▲ +9.3 pp |
| 1987 | 110.4% | $5.30 Million | $4.80 Million | $8.80 Million | $3.50 Million | ▲ +7.3 pp |
| 1986 | 103.1% | $3.30 Million | $3.20 Million | $6.80 Million | $3.50 Million | — |