{"schema_version":"secwatch.filing_event.v1","accession":"0000056701-26-000032","form_type":"8-K","ticker":"KOSS","cik":"0000056701","company_name":"KOSS CORP","filed_at":"2026-08-27T21:19:42+00:00","discovered_at":"2026-08-27T21:22:08.018689+00:00","generated_at":"2026-08-27T21:22:18.740737+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 posts Q4 net income of $476,801; full-year loss narrows to $391,464","bullets":["Q4 net sales $3.26M, up 5.8% YoY; net income $476,801 vs prior-year net loss of $232,696.","Full-year sales $13.02M, up 3.1% YoY; net loss narrowed to $391,464 from $874,831.","Gross margin improved to 41.9% from 37.8%, aided by $1.0M tariff refunds on China imports.","Q4 DTC sales up 36.2% YoY; koss.com sales up 45.6% over prior year.","Custom headphones sale to Education market drove full-year growth; European distributor sales declined."],"urls":{"canonical":"https://secwatch.observer/filing/0000056701-26-000032","json":"https://secwatch.observer/filing/0000056701-26-000032.json","markdown":"https://secwatch.observer/filing/0000056701-26-000032.md","text":"https://secwatch.observer/filing/0000056701-26-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56701/000005670126000032/0000056701-26-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56701/000005670126000032/koss-20260827x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-27T21:22:18.740737+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"}