{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-25-000006","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2025-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.053847+00:00","generated_at":"2026-05-27T05:58:55.896766+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Koss Q2 net income $94K vs prior-year loss; sales up 5.9%","bullets":["Q2 net sales $3.557M, up 5.9% from $3.360M a year ago.","Q2 net income $94,142 ($0.01 EPS) vs net loss $269,153 ($0.03 loss) in Q2 FY2024.","H1 net sales $6.759M, up 0.4%; net loss improved to $325K from $527K.","Gross margin expanded to 38.1% in H1 from 32.3% last year, helped by DTC and new product sales.","CEO cites export and DTC growth offset by lower education and e-tailer sales."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-25-000006","json":"https://secwatch.observer/filing/0000056701-25-000006.json","markdown":"https://secwatch.observer/filing/0000056701-25-000006.md","text":"https://secwatch.observer/filing/0000056701-25-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000006/0000056701-25-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000006/koss-20250130x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T05:58:55.896766+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"}