Koss Corporation
KOSS Technology Consumer Electronics
Koss Corporation’s revenue for fiscal 2026 (year ended June 2026) was $13.0 million, up 3.14% from fiscal 2025. In the quarter to June 2026, revenue grew 5.83%, EPS grew 350.0% and free cash flow grew 288.3%, each against the same quarter a year earlier. Dividend growth for three consecutive years; insiders bought in the last twelve months.
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Koss Corporation (KOSS) Altman Z-score
Koss Corporation's Altman Z-score for fiscal 2026 is 5.14, in the safe zone (above 2.99).
Altman Z-score, annual
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Annual newest first
| Period | Altman Z-score | Change (points) |
|---|---|---|
| FY2026 | 5.14 | (0.70) |
| FY2025 | 5.84 | 0.27 |
| FY2024 | 5.58 | 3.05 |
| FY2023 | 2.53 | (4.55) |
| FY2022 | 7.08 | (10.93) |
| FY2021 | 18.01 | 15.44 |
| FY2020 | 2.57 | (0.53) |
| FY2019 | 3.10 | (0.08) |
| FY2018 | 3.19 | (0.32) |
| FY2017 | 3.50 | (0.67) |
How fiscal 2026’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Working capital / total assets | 0.66 | — | 0.79 | |
| Retained earnings / total assets | 0.45 | — | 0.63 | |
| EBIT / total assets | (0.04) | — | −0.14 | |
| Market value of equity / total liabilities | 5.84 | — | 3.50 | |
| Sales / total assets | 0.36 | — | 0.36 | |
| Altman Z-score | Safe zone | 5.14 | ||
| Z″ Variant for non-manufacturing and asset-light companies (drops the sales/assets term, uses book equity) | Safe zone | 10.38 | ||
How the Altman Z-score works
Z = 1.2 × working capital ÷ total assets + 1.4 × retained earnings ÷ total assets + 3.3 × EBIT ÷ total assets + 0.6 × market value of equity ÷ total liabilities + 1.0 × revenue ÷ total assets (Altman, 1968). The market value of equity is the close on the last trading day of the fiscal year times weighted basic shares.
Z″ = 6.56 × working capital ÷ total assets + 3.26 × retained earnings ÷ total assets + 6.72 × EBIT ÷ total assets + 1.05 × book equity ÷ total liabilities (Altman, Hartzell and Peck, 1995), the variant for non-manufacturing and asset-light companies.
| Zone | Z | Z″ |
|---|---|---|
| Safe zone | above 2.99 | above 2.60 |
| Grey zone | 1.81–2.99 | 1.10–2.60 |
| Distress zone | below 1.81 | below 1.10 |
Not worked out for banks, insurers and REITs, whose balance sheets the model does not describe, nor when a figure is missing or there is no share price in the week to the fiscal year end.
Altman Z-score against peers
| Company | Altman Z-score |
|---|---|
| FXHO UTime Limited compare | 18.2× |
| AXIL AXIL Brands, Inc. compare | 8.8× |
| KOSS Koss Corporation | 5.1× |
| UEIC Universal Electronics Inc. compare | 2.8× |
| MSN Emerson Radio Corporation compare | 1.4× |
| ZEPP Zepp Health Corporation Sponsored ADR compare | 1.0× |
| GPRO GoPro, Inc. compare | −1.3× |
| VUZI Vuzix Corporation compare | −4.4× |
| FOXX Foxx Development Holdings Inc. compare | −9.5× |
What Altman Z-score is
The Altman Z-Score weighs working capital, retained earnings, operating profit, market value and sales against assets and debts to gauge the risk of distress.
1.2 × working capital ÷ total assets + 1.4 × retained earnings ÷ total assets + 3.3 × EBIT ÷ total assets + 0.6 × market value of equity ÷ total liabilities + 1.0 × revenue ÷ total assets