{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-25-000015","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2025-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.019499+00:00","generated_at":"2026-05-22T05:57:38.742346+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Koss Q3 net sales up 5.4%; net loss $316,742; China tariff warning","bullets":["Q3 net sales $2.78M, up 5.4% YoY; net loss $316,742 ($0.03 EPS, flat YoY).","Nine-month net sales $9.54M (+1.8%); net loss $642,135 improved from $840,542.","Sales growth driven by Europe/Asia new products; education market fell ~60% due to project postponement.","Gross margin improved 600+ bps from lower transit costs, partly offset by obsolete product write-offs.","CEO cites significant impact from China tariffs; strategic response in development."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-25-000015","json":"https://secwatch.observer/filing/0000056701-25-000015.json","markdown":"https://secwatch.observer/filing/0000056701-25-000015.md","text":"https://secwatch.observer/filing/0000056701-25-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000015/0000056701-25-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000015/koss-20250508x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T05:57:38.742346+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"}