{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-26-000006","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2026-01-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.449233+00:00","generated_at":"2026-05-16T06:40:14.877661+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 Q2: net loss $565K, EPS -$0.06; sales drop 19.6% to $2.86M","bullets":["Net sales for Q2 ended Dec 31, 2025 were $2.86M, down 19.6% YoY from $3.56M.","Net loss of $565,407 vs net income of $94,142 in prior-year quarter; diluted EPS -$0.06 vs +$0.01.","Gross margin fell 260 bps to 35.5% in H1, hurt by sell-through of product from China at 145% tariff peak.","DTC business grew 13% YoY, now 25% of total sales; Education market saw strong gains.","For six months, net sales up 2.6% to $6.93M, net loss $321,678 comparable to prior year."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-26-000006","json":"https://secwatch.observer/filing/0000056701-26-000006.json","markdown":"https://secwatch.observer/filing/0000056701-26-000006.md","text":"https://secwatch.observer/filing/0000056701-26-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670126000006/0000056701-26-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670126000006/koss-20260129x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T06:40:14.877661+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"}