{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-23-000011","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2023-05-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.903175+00:00","generated_at":"2026-06-15T05:07:01.074286+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Koss posts Q3 sales drop of 27.3% and net loss of $232,853; EPS -$0.03","bullets":["Q3 sales $3.37M, down 27.3% YoY; net loss $232,853 vs net income $403,204.","Basic and diluted loss per share $0.03 vs net income per share $0.04 in prior year.","Nine-month sales $9.996M, down 25.5%; net income $8.565M vs $0.883M.","CEO cites consumer spending slowdown, Russia-Ukraine impact on European sales, 35% decline in Asia.","Gross margins pressured by higher freight rates and lower volumes; monitoring UPS contract talks."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-23-000011","json":"https://secwatch.observer/filing/0000056701-23-000011.json","markdown":"https://secwatch.observer/filing/0000056701-23-000011.md","text":"https://secwatch.observer/filing/0000056701-23-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670123000011/0000056701-23-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670123000011/koss-20230511x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T05:07:01.074286+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}