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KOSSKoss Corporation
$3.92$37M
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  4. Financial Ratios

Koss Corporation (KOSS) Financial Ratios

Latest Ratios: P/E Ratio -42.0x · EV/EBITDA N/A · ROE -2.8%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

KOSS Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$37M$48M$41M$36M$69M$224M$10M$15M$17M$13M$15M
Enterprise Value$37M$47M$41M$36M$63M$218M$9M$15M$19M$13M$14M
P/E Ratio →-41.97——4.3553.46453.52—34.13——10.68
P/S Ratio2.943.783.362.753.9211.450.550.680.740.560.57
P/B Ratio1.201.561.321.133.069.860.660.981.190.760.82
P/FCF———3.39——7.3112.1122.16——
P/OCF———3.36—641.815.5910.5016.7857.2747.17

P/E links to full P/E history page with 30-year chart

KOSS EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—3.763.352.753.5811.150.520.710.820.540.54
EV / EBITDA————53.07——18.50114.08—5.12
EV / EBIT————70.33——55.86——14.35
EV / FCF———3.39——6.8512.6224.75——

KOSS Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin37.8%37.8%34.1%34.0%37.9%34.4%30.9%31.2%28.0%28.7%34.4%
Operating Margin-13.8%-13.8%-15.3%-190.0%5.1%-2.0%-2.6%1.9%-1.5%-3.2%8.7%
Net Profit Margin-6.9%-6.9%-7.8%63.5%7.2%2.5%-2.5%2.0%-14.4%-4.0%5.3%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-2.8%-2.8%-3.0%30.5%5.6%2.6%-3.1%2.9%-21.1%-5.4%8.0%
ROA-2.4%-2.4%-2.5%24.1%4.2%1.9%-2.0%2.0%-15.7%-4.1%6.0%
ROIC-4.2%-4.2%-4.5%-77.0%4.0%-1.9%-2.4%1.9%-1.6%-3.3%10.4%
ROCE-4.9%-4.9%-5.2%-77.1%3.2%-1.6%-2.4%2.2%-1.9%-3.8%11.6%

KOSS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.080.080.090.100.140.140.220.190.21——
Debt / EBITDA————2.72——3.4118.32——
Net Debt / Equity—-0.01-0.00-0.00-0.26-0.26-0.040.040.14-0.02-0.04
Net Debt / EBITDA————-4.99——0.7411.93—-0.27
Debt / FCF———-0.01——-0.460.512.59——
Interest Coverage————————-69.79-800.96161.83

Net cash position: cash ($3M) exceeds total debt ($3M)

KOSS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio11.6511.6516.8912.219.339.334.644.314.673.823.85
Quick Ratio9.149.1413.449.515.285.282.522.022.311.361.44
Cash Ratio8.098.0911.518.464.324.321.530.740.410.130.21
Asset Turnover—0.340.330.340.590.650.810.941.201.031.08
Inventory Turnover1.611.611.811.351.271.482.282.192.762.061.98
Days Sales Outstanding—37.3942.2742.2838.1334.5446.4861.8473.6160.1657.76

KOSS Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———23.0%1.9%0.2%—2.9%——9.4%
FCF Yield———29.5%——13.7%8.3%4.5%——
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$9M$9M$10M$10M$10M$7M$7M$7M$7M$7M

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetHealthy
Cash FlowBurning
Top Statement Risk

Structural operating scale deficit

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Disconnected Multiples Reflect Speculative Sentiment

Based on reported financial data, KOSS trades at a P/S ratio of 2.99, a valuation that appears disconnected from its negative earnings profile and suggests that market participants are pricing in speculative upside rather than the underlying reality of its stagnant, low-margin consumer electronics business model.

The negative P/E of -42.72 underscores the company's inability to generate consistent bottom-line growth, rendering traditional earnings-based valuation metrics largely irrelevant. Investors should monitor whether this premium valuation is supported by potential IP monetization or if it remains a byproduct of retail-driven volatility that ignores the firm's fundamental lack of operating scale.

Capital Efficiency Decaying Amid Losses

As reported in recent financial statements, KOSS's ROIC has consistently trended in negative territory, reaching -1.8% in 2026Q3, which indicates that the company is currently destroying shareholder value rather than compounding it through its core manufacturing and distribution activities in the consumer audio space.

The persistent inability to generate a positive return on invested capital suggests that the firm's capital allocation is failing to overcome the drag of its fixed cost structure. This trend warrants further investigation into whether management can pivot toward higher-margin segments or if the current capital base will continue to erode under the weight of recurring operating deficits.

Working Capital Bloat Hinders Liquidity

According to the latest quarterly filings, KOSS's cash conversion cycle has expanded to 251 days as of 2026Q3, primarily driven by an elevated days inventory outstanding of 237 days, which suggests significant inefficiencies in managing product turnover relative to the company's current retail distribution strategy.

The extended inventory holding period implies that the company may be carrying obsolete or slow-moving stock, which ties up critical liquidity that could otherwise be deployed for growth. This inefficiency appears structural, as the firm struggles to align its supply chain with the actual sell-through rates of its legacy headphone designs.

Current Ratio Misrepresents Operational Runway

While the reported current ratio of 15.36 might suggest a fortress balance sheet, this metric is misleading because it is heavily inflated by stagnant inventory levels rather than liquid cash, as noted in recent SEC filings, obscuring the company's actual vulnerability to short-term operational cash flow deficits.

Analysts should prioritize the quick ratio or cash-to-burn analysis over the current ratio to better assess the firm's true liquidity position. Relying on the current ratio ignores the risk that a significant portion of the company's assets may be difficult to liquidate at book value, potentially overstating the firm's financial flexibility.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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KOSS — Frequently Asked Questions

Quick answers to the most common questions about buying KOSS stock.

What is Koss Corporation's P/E ratio?

Koss Corporation's current P/E ratio is -42.0x. The historical average is 15.7x.

What is Koss Corporation's ROE?

Koss Corporation's return on equity (ROE) is -2.8%. The historical average is 12.5%.

Is KOSS stock overvalued?

Based on historical data, Koss Corporation is trading at a P/E of -42.0x. Compare with industry peers and growth rates for a complete picture.

What are Koss Corporation's profit margins?

Koss Corporation has 37.8% gross margin and -13.8% operating margin.