{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-22-000004","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2022-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.386768+00:00","generated_at":"2026-06-27T11:59:36.485504+00:00","sec_items":["2.02","5.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Koss Q2 sales down 10.4% to $4.42M; EPS $0.06; CFO transition to Schulte","bullets":["Q2 sales $4.42M, down 10.4% YoY; net income $578,969 vs $508,890; diluted EPS $0.06 vs $0.07.","Six-month sales $8.78M, down 13.4% YoY; net income $479,610 vs $635,819; EPS $0.05 vs $0.09.","CEO cites lower US distributor sales and loss of mass retail; DTC growth and supply chain disruptions offset.","Kim Schulte (VP of Finance since Nov 2021) appointed CFO and Corporate Secretary effective Feb 28, 2022; salary $220k."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-22-000004","json":"https://secwatch.observer/filing/0000056701-22-000004.json","markdown":"https://secwatch.observer/filing/0000056701-22-000004.md","text":"https://secwatch.observer/filing/0000056701-22-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670122000004/0000056701-22-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670122000004/koss-20220203x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T11:59:36.485504+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"8f7b9295bc","claim":"Kim M. Schulte was appointed as Chief Financial Officer and Corporate Secretary at KOSS CORP.","evidence_excerpt":"effective February 28, 2022, Kim M. Schulte will assume the roles of Chief Financial Officer and Corporate Secretary of the Company","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56701/000005670122000004/0000056701-22-000004-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Chief Financial Officer and Corporate Secretary"}],"fact_type":"executive_change"},{"claim_id":"a6aae5d8c1","claim":"David D. Smith retired as Chief Financial Officer at KOSS CORP.","evidence_excerpt":"upon the previously announced retirement of David D. Smith","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56701/000005670122000004/0000056701-22-000004-index.htm","confidence":0.9,"family_label":"Executive change","details":[{"label":"Action","value":"retired"},{"label":"Role","value":"Chief Financial Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}