{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-25-000057","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2025-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.869365+00:00","generated_at":"2026-05-17T01:27:51.841852+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Koss Q1 net sales up 27% to $4.07M; net income $243,729, EPS $0.03 vs loss","bullets":["Net sales $4,070,778 (+27% YoY); net income $243,729 vs loss of $419,535 prior year.","EPS $0.03 (diluted) versus ($0.05) loss per share a year ago.","Gross margin improved 340 bps to 40.0%; DTC sales grew 22.5%; large Education customer order.","Company notes adverse tariff impact from 145% tariff on China goods; continues to monitor.","Promoted Michael J. Koss, Jr. to EVP; adds sourcing/logistics oversight."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-25-000057","json":"https://secwatch.observer/filing/0000056701-25-000057.json","markdown":"https://secwatch.observer/filing/0000056701-25-000057.md","text":"https://secwatch.observer/filing/0000056701-25-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/0000056701-25-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:27:51.841852+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"}