{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-24-000041","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2024-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.786907+00:00","generated_at":"2026-05-30T07:45:01.807683+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Koss Q1 net loss widens to $0.05/share; sales down 5.1% to $3.2M","bullets":["Net loss of $419,535 ($0.05 diluted EPS) vs $257,609 loss ($0.03) in prior year.","Net sales declined 5.1% to $3.2M from $3.37M; domestic and education/music sales down.","Gross margin improved to 36.6% from 31.6% on favorable mix, higher DTC and new product sales.","European distributor sales up >30% driven by Porta Pro Wireless 2.0 launch; DTC sales also rose.","Company recorded inventory write-off and expects freight rate increases to continue."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-24-000041","json":"https://secwatch.observer/filing/0000056701-24-000041.json","markdown":"https://secwatch.observer/filing/0000056701-24-000041.md","text":"https://secwatch.observer/filing/0000056701-24-000041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000041/0000056701-24-000041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670124000041/koss-20241031x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T07:45:01.807683+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"}