{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-24-000006","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2024-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.651908+00:00","generated_at":"2026-06-06T12:01:57.301257+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Koss Q2 net loss narrows to $269K; sales up 2.4% to $3.36M","bullets":["Q2 net loss $269,153 ($0.03 loss per share) vs. $1,146,190 loss ($0.12) a year ago.","Q2 sales $3,360,124, up 2.4% from $3,281,333, driven by custom orders in education and OEM.","H1 net loss $526,762 vs. net income $8,803,352 in prior year (which included a large gain?).","CEO cites decline in DTC sales due to slower consumer spending and student loan payments.","Custom orders and higher margin sales partially offset by lower DTC and higher freight costs."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-24-000006","json":"https://secwatch.observer/filing/0000056701-24-000006.json","markdown":"https://secwatch.observer/filing/0000056701-24-000006.md","text":"https://secwatch.observer/filing/0000056701-24-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000006/0000056701-24-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000006/koss-20240201x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T12:01:57.301257+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"}