{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-24-000012","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.663127+00:00","generated_at":"2026-06-02T07:28:01.550205+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 Q3 net sales down 22% to $2.64M; net loss widens to $313,780","bullets":["Q3 net sales $2.64M, down 22.0% YoY from $3.38M.","Q3 net loss $313,780 ($0.03 per share) vs $224,480 ($0.02) loss last year.","Nine-month net loss $840,542 vs net income of $8.58M in prior year.","CEO cites DTC sales down nearly 30% due to high inflation and borrowing costs.","Lower DTC margins and high-cost inventory from inflated freight rates pressured gross margins."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-24-000012","json":"https://secwatch.observer/filing/0000056701-24-000012.json","markdown":"https://secwatch.observer/filing/0000056701-24-000012.md","text":"https://secwatch.observer/filing/0000056701-24-000012.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000012/0000056701-24-000012-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000012/koss-20240509x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T07:28:01.550205+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"}