Koss Corporation (KOSS)

Koss Corporation Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	2.84	2.84	3.09	9.21	6.95	4
Short-Term Investments	12.1	12.1	17.06	-	-	-
Cash & Short-Term Investments	14.94	14.94	20.16	9.21	6.95	4
Cash Growth	-25.87%	-25.87%	118.89%	32.49%	73.78%	79.48%
Accounts Receivable	1.21	1.21	1.38	1.85	2.24	2.32
Other Receivables	0.21	0.21	0.14	0	-	0.01
Receivables	1.42	1.42	1.52	1.85	2.24	2.33
Inventory	4.47	4.47	6.42	8.63	5.9	5.54
Prepaid Expenses	1.08	1.08	1	0.19	0.46	0.27
Total Current Assets	21.92	21.92	29.1	19.88	15.55	12.14
Property, Plant & Equipment	3.99	3.99	3.97	4.34	3.59	3.57
Long-Term Investments	4.99	4.99	-	-	-	-
Other Long-Term Assets	6.3	6.3	6.02	5.74	7.19	6.88
Total Assets	37.2	37.2	39.09	29.96	26.32	22.58
Accounts Payable	0.33	0.33	0.27	0.8	0.4	0.83
Accrued Expenses	0.37	0.37	1.06	0.53	0.66	0.56
Short-Term Debt	-	-	-	-	-	0.51
Current Portion of Leases	0.24	0.24	0.24	0.22	0.29	0.28
Current Income Taxes Payable	0.04	0.04	0.09	0.01	0	-
Current Unearned Revenue	0.29	0.29	0.45	0.54	0.69	0.42
Other Current Liabilities	0.03	0.03	0.28	0.03	0	0.02
Total Current Liabilities	1.3	1.3	2.38	2.13	2.05	2.62
Long-Term Leases	2.54	2.54	2.79	3.02	2.02	2.31
Long-Term Unearned Revenue	0.12	0.12	0.11	0.17	0.19	0.17
Other Long-Term Liabilities	2.09	2.09	2	1.94	2.49	2.33
Total Liabilities	6.05	6.05	7.28	7.26	6.75	7.42
Common Stock	0.05	0.05	0.05	0.05	0.04	0.04
Additional Paid-In Capital	13.4	13.4	13.11	12.65	10.8	6.88
Retained Earnings	17.7	17.7	18.65	10	8.73	8.24
Shareholders' Equity	31.15	31.15	31.81	22.7	19.58	15.16
Total Liabilities & Equity	37.2	37.2	39.09	29.96	26.32	22.58
Total Debt	2.78	2.78	3.02	3.25	2.31	3.09
Net Cash (Debt)	12.16	12.16	17.13	5.96	4.64	0.91
Net Cash Growth	-29.02%	-29.02%	187.41%	28.33%	410.24%	-
Net Cash Per Share	1.31	1.31	1.76	0.60	0.48	0.12
Filing Date Shares Outstanding	9.3	9.3	9.23	9.15	8.67	7.4
Total Common Shares Outstanding	9.3	9.3	9.23	9.15	8.61	7.4
Working Capital	20.62	20.62	26.72	17.75	13.5	9.52
Book Value Per Share	3.35	3.35	3.44	2.48	2.27	2.05
Tangible Book Value	31.15	31.15	31.81	22.7	19.58	15.16
Tangible Book Value Per Share	3.35	3.35	3.44	2.48	2.27	2.05
Machinery	4.92	4.92	5.66	5.64	6.18	5.92
Construction In Progress	0.36	0.36	0.26	0.24	0.28	0.33
Leasehold Improvements	3.17	3.17	2.86	2.95	3.07	2.68

Source: S&P Capital IQ. Standard template. Financial Sources.