{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-24-000026","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2024-08-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.573850+00:00","generated_at":"2026-05-31T07:03:59.853592+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 reports Q4 sales down 5.9%; full-year net loss of $951K versus prior-year profit of $8.3M","bullets":["Q4 sales $2.89M (-5.9% YoY); net loss $110K improved from $260K loss in prior Q4.","Full-year sales $12.27M (-6.4% YoY); net loss $951K vs net income $8.32M in FY2023.","EPS (basic/diluted) -$0.10 for FY2024 vs $0.90/$0.85 positive in FY2023.","European distributor delays and weak DTC sales (down 20% for year) cited; Education sales up 60% in Q4.","Management cites inflation, higher energy costs, interest rates as ongoing headwinds."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-24-000026","json":"https://secwatch.observer/filing/0000056701-24-000026.json","markdown":"https://secwatch.observer/filing/0000056701-24-000026.md","text":"https://secwatch.observer/filing/0000056701-24-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000026/0000056701-24-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000026/koss-20240829x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T07:03:59.853592+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"}