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Koss Corp (KOSS)
NASDAQ:KOSS
US Market

Koss (KOSS) Ratios

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Koss Ratios

KOSS's free cash flow for Q1 2026 was $0.40. For the 2026 fiscal year, KOSS's free cash flow was decreased by $ and operating cash flow was $0.00. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
11.10 16.89 14.11 9.34 7.58
Quick Ratio
8.83 13.44 10.91 5.29 4.70
Cash Ratio
1.23 2.19 1.54 4.33 3.39
Solvency Ratio
>-0.01 -0.13 1.24 0.22 0.12
Operating Cash Flow Ratio
0.17 -0.15 5.34 -0.44 0.17
Short-Term Operating Cash Flow Coverage
1.30 -0.79 45.45 -4.22 1.21
Net Current Asset Value
$ 17.90M$ 15.86M$ 21.47M$ 12.62M$ 8.80M
Leverage Ratios
Debt-to-Assets Ratio
0.07 0.07 0.08 0.11 0.09
Debt-to-Equity Ratio
0.08 0.09 0.10 0.14 0.12
Debt-to-Capital Ratio
0.08 0.08 0.09 0.13 0.11
Long-Term Debt-to-Capital Ratio
0.07 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.22 1.19 1.22 1.32 1.34
Debt Service Coverage Ratio
-3.69 -6.70 -105.71 5.05 -0.32
Interest Coverage Ratio
1.91K 0.00 0.00 52.86 0.00
Debt to Market Cap
0.06 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
0.27 0.30 0.33 0.36 0.29
Net Debt to EBITDA
<0.01 0.03 <0.01 -4.99 52.86
Profitability Margins
Gross Profit Margin
38.76%34.12%34.03%37.58%34.44%
EBIT Margin
-8.15%-15.26%-189.96%5.12%-2.00%
EBITDA Margin
-7.13%-13.70%-188.20%6.79%-0.45%
Operating Profit Margin
-8.49%-15.26%-190.09%3.46%-2.00%
Pretax Profit Margin
-1.44%-8.35%65.80%7.25%2.55%
Net Profit Margin
-1.57%-7.75%63.38%7.20%2.53%
Continuous Operations Profit Margin
-3.37%-7.75%63.51%7.20%2.53%
Net Income Per EBT
109.01%92.82%96.32%99.41%99.17%
EBT Per EBIT
16.94%54.72%-34.62%209.66%-127.46%
Return on Assets (ROA)
-0.56%-2.56%21.64%4.23%1.88%
Return on Equity (ROE)
-0.69%-3.05%26.39%5.59%2.52%
Return on Capital Employed (ROCE)
-3.22%-5.21%-68.49%2.19%-1.61%
Return on Invested Capital (ROIC)
-3.48%-4.78%-65.12%2.14%-1.56%
Return on Tangible Assets
-0.56%-2.56%21.64%4.23%1.88%
Earnings Yield
-0.47%-2.24%24.41%2.01%0.27%
Efficiency Ratios
Receivables Turnover
12.64 8.63 8.63 9.53 8.72
Payables Turnover
8.45 24.50 32.31 13.80 32.16
Inventory Turnover
1.78 1.81 1.35 1.27 2.17
Fixed Asset Turnover
5.43 3.07 3.30 4.06 5.45
Asset Turnover
0.36 0.33 0.34 0.59 0.74
Working Capital Turnover Ratio
0.65 0.52 0.59 1.13 1.70
Cash Conversion Cycle
190.93 229.47 302.28 298.51 198.60
Days of Sales Outstanding
28.89 42.27 42.28 38.28 41.84
Days of Inventory Outstanding
205.27 202.10 271.29 286.67 168.10
Days of Payables Outstanding
43.22 14.90 11.30 26.44 11.35
Operating Cycle
234.15 244.37 313.57 324.95 209.95
Cash Flow Ratios
Operating Cash Flow Per Share
0.04 -0.02 1.17 -0.10 0.04
Free Cash Flow Per Share
0.02 -0.07 1.16 -0.12 -0.03
CapEx Per Share
0.01 0.05 0.01 0.01 0.08
Free Cash Flow to Operating Cash Flow
0.61 3.42 0.99 1.11 -0.72
Dividend Paid and CapEx Coverage Ratio
2.57 -0.41 109.06 -8.71 0.58
Capital Expenditure Coverage Ratio
2.57 -0.41 109.06 -8.71 0.58
Operating Cash Flow Coverage Ratio
0.14 -0.07 3.55 -0.29 0.15
Operating Cash Flow to Sales Ratio
0.03 -0.02 0.82 -0.05 0.02
Free Cash Flow Yield
0.47%-1.54%31.27%-1.67%-0.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-212.31 -44.66 4.10 49.70 369.98
Price-to-Sales (P/S) Ratio
3.31 3.46 2.60 3.58 9.34
Price-to-Book (P/B) Ratio
1.46 1.36 1.08 2.78 9.33
Price-to-Free Cash Flow (P/FCF) Ratio
211.14 -65.10 3.20 -60.00 -726.36
Price-to-Operating Cash Flow Ratio
129.76 -222.87 3.17 -66.88 523.65
Price-to-Earnings Growth (PEG) Ratio
-2.65 0.40 <0.01 0.40 -1.85
Price-to-Fair Value
1.46 1.36 1.08 2.78 9.33
Enterprise Value Multiple
-46.42 -25.24 -1.38 47.74 -2.03K
Enterprise Value
44.66M 42.41M 33.95M 57.08M 177.97M
EV to EBITDA
-46.42 -25.24 -1.38 47.74 -2.03K
EV to Sales
3.31 3.46 2.59 3.24 9.11
EV to Free Cash Flow
211.11 -65.01 3.19 -54.32 -707.89
EV to Operating Cash Flow
129.01 -222.58 3.16 -60.56 510.33
Tangible Book Value Per Share
3.48 3.37 3.42 2.50 2.49
Shareholders’ Equity Per Share
3.26 3.37 3.42 2.50 2.49
Tax and Other Ratios
Effective Tax Rate
-0.09 0.07 0.04 <0.01 <0.01
Revenue Per Share
1.43 1.33 1.42 1.94 2.49
Net Income Per Share
-0.02 -0.10 0.90 0.14 0.06
Tax Burden
1.09 0.93 0.96 0.99 0.99
Interest Burden
0.18 0.55 -0.35 1.41 -1.27
Research & Development to Revenue
0.02 0.02 0.02 0.02 0.02
SG&A to Revenue
<0.01 <0.01 <0.01 0.04 0.36
Stock-Based Compensation to Revenue
<0.01 0.01 0.02 0.03 0.03
Income Quality
-1.64 0.20 1.29 -0.74 0.71
Currency in USD