0000056701-26-000017 | 10-Q | XBRL Viewer

INVENTORIES

9 Months Ended

Mar. 31, 2026

3. INVENTORIES

The components of inventories were as follows:



	March 31, 2026		June 30, 2025
Raw materials	$	1,849,337	$	1,966,662
Finished goods		4,788,779		4,815,881
Inventories, gross		6,638,116		6,782,543
Reserve for obsolete inventory		(1,878,113)		(1,897,476)
Inventories, net	$	4,760,003	$	4,885,067

INVESTMENTS (Summary of Held-to-Maturity Debt Securities by Contractual Maturity) (Details) - USD ($)	Mar. 31, 2026	Jun. 30, 2025
Amortized cost basis
Due within one year	$ 8,990,789	$ 12,879,882
Due after one year through five years	8,003,254	4,000,774
Amortized cost basis	16,994,043	16,880,656
Fair Value
Due within one year	9,013,590	12,909,183
Due after one year through five years	7,942,491	4,022,951
Fair Value	$ 16,956,081	$ 16,932,134

- Definition

Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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+ Details

REVENUE RECOGNITION (Tables)

9 Months Ended

Mar. 31, 2026

REVENUE RECOGNITION [Abstract]

Disaggregation of Revenue


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
	2026		2025		2026		2025
United States	$	2,443,633	$	2,169,252	$	8,014,473	$	6,518,157
Export		381,130		611,754		1,742,447		3,021,803
Net Sales	$	2,824,763	$	2,781,006	$	9,756,920	$	9,539,960

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2026
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS The Company leases its facility in Milwaukee, Wisconsin from Koss Holdings, LLC, which is controlled by five equal ownership interests in trusts held by the five beneficiaries of a former chairman’s revocable trust and includes current stockholders of the Company. On May 24, 2022, the lease was renewed for a period of five years, ending June 30, 2028, and is being accounted for as an operating lease. The lease extension maintained the rent at a fixed rate of $380,000 per year and included an option to renew at an increased rate of $397,000 for an additional five years ending June 30, 2033. The negotiated increase in rent slated for 2028 will be the first increase in rent since 1996. The Company is responsible for all property maintenance, insurance, taxes and other normal expenses related to ownership.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2026	Jun. 30, 2025
Current assets:
Cash and cash equivalents	$ 1,901,466	$ 2,807,797
Available-for-sale investments, at fair value	16,956,081
Short-term investments held to maturity, at amortized cost		12,879,882
Accounts receivable, less allowance for credit losses of $2,043 at March 31, 2026 and June 30, 2025	1,047,912	1,135,672
Inventories	4,760,003	4,885,067
Prepaid expenses and other current assets	465,359	738,330
Interest receivable	130,042	121,178
Income taxes receivable	30,298	36,179
Total current assets	25,291,161	22,604,105
Equipment and leasehold improvements, net	1,580,815	1,476,898
Other assets:
Long-term investments held to maturity, at amortized cost		4,000,774
Finance lease right-of-use asset	23,787
Operating lease right-of-use asset	2,324,147	2,518,088
Cash surrender value of life insurance	6,838,742	6,584,744
Total other assets	9,186,676	13,103,606
Total assets	36,058,652	37,184,609
Current liabilities:
Accounts payable	478,558	819,330
Accrued liabilities	615,911	582,140
Deferred revenue	241,519	242,644
Finance lease liability	10,349
Operating lease liability	262,700	252,579
Income taxes payable	37,673	42,958
Total current liabilities	1,646,710	1,939,651
Long-term liabilities:
Deferred compensation	2,446,100	2,226,454
Deferred revenue	133,269	119,314
Finance lease liability	14,113
Operating lease liability	2,090,845	2,289,155
Total long-term liabilities	4,684,327	4,634,923
Total liabilities	6,331,037	6,574,574
Stockholders' equity:
Common stock, $0.005 par value, authorized 20,000,000 shares; issued and outstanding 9,466,438 at March 31, 2026 and 9,456,438 at June 30, 2025, respectively	47,332	47,282
Paid in capital	13,765,141	13,741,384
Accumulated other comprehensive loss	(37,962)
Retained earnings	15,953,104	16,821,369
Total stockholders' equity	29,727,615	30,610,035
Total liabilities and stockholders' equity	$ 36,058,652	$ 37,184,609

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Mar. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A) BASIS OF PRESENTATION

The condensed consolidated balance sheets as of March 31, 2026 and June 30, 2025, the condensed consolidated statements of operations for the three and nine months ended March 31, 2026 and 2025, the condensed consolidated statements of comprehensive loss for the three and nine months ended March 31, 2026 and 2025, the condensed consolidated statements of cash flows for the nine months ended March 31, 2026 and 2025, and the condensed consolidated statements of stockholders' equity for the three and nine months ended March 31, 2026 and 2025, have been prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and have not been audited. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for all periods presented have been made. The operating results for any interim period are not necessarily indicative of the operating results that may be experienced for the full fiscal year.

Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2025.

The preparation of financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses. Significant estimates and assumptions are used for, but are not limited to, allowances for credit losses, reserves for excess and obsolete inventories, long-lived and right-of-use assets, income tax valuation allowance, stock-based compensation and deferred compensation. Actual results could differ from the Company's estimates.

B) INVESTMENTS

The Company’s investments consist of debt securities classified as available-for-sale and are recorded at fair value. Any unrealized gains or losses arising from changes in the fair value of these available-for-sale debt securities are recognized in accumulated other comprehensive income (loss) until they are realized through the sale of the securities or if an impairment is identified. Available-for-sale debt securities are classified as short-term investments in the Company’s financial statements as management intends to use the proceeds from the sales of these securities to fund potential acquisitions, although the exact timing of such acquisitions is currently undetermined.

During the quarter ended March 31, 2026, the Company reclassified its debt securities previously designated as held-to-maturity to available-for-sale in connection with changes in the Company’s anticipated liquidity needs as the Company adopted a diversification by acquisition strategy. The debt securities had an amortized cost of $16,994,043 and fair value of $16,956,081 as of March 31, 2026. As a result of the transfer, the Company recorded an unrealized loss of $37,962 in other comprehensive loss, representing the difference between the securities’ amortized cost and fair value. The unrealized loss is the sole component of accumulated other comprehensive income for the three months ended March 31, 2026. Management concluded that the transfer was consistent with the exceptions to the held-to-maturity classification restrictions under applicable accounting guidance due to changes in circumstances that could not have been reasonably anticipated at the time the securities were classified as held-to-maturity.

Debt securities were classified as held-to-maturity at June 30, 2025 as the Company had the positive intent and ability to hold them to maturity. The securities were carried at amortized cost as current or noncurrent based upon maturity date and unrealized gains and losses were recognized only if realized.

The amortized cost of all debt securities is adjusted for amortization of premium and accretion of discounts to maturity. Such amortization or accretion is included in interest income, along with other interest income earned on cash and cash equivalents. Accrued interest receivable on debt securities is shown separately on the condensed consolidated balance sheets and is not included in any estimate for credit losses. No allowance for credit losses on U.S. Treasury securities is recorded as these securities have the following characteristics that support a zero-loss expectation: they are explicitly guaranteed by the U.S. government, are consistently highly rated by major rating agencies and have a long history of no credit losses. See Note 2 for additional information on investments.

C) FAIR VALUE MEASUREMENTS

Cash equivalents, accounts receivable, and accounts payable approximate fair value based on the short maturity of these instruments. The Company’s U.S. treasury debt securities at March 31, 2026 are recorded at fair value as they are classified as available-for-sale. At June 30, 2025, U.S. treasury debt securities were classified as held-to-maturity and recorded at amortized cost with fair value disclosure. They have a readily available market price (Level 1 input), thus a lesser degree of judgment needs to be used in measuring fair value, and fair value was determined by quoted market prices. The fair value is based upon quoted market prices and is disclosed in Note 2.

D) LEGAL COSTS

All legal costs related to litigation for which the Company is liable are charged to operations as incurred, except contingent legal fees as described below. Proceeds from the settlement of legal disputes are recorded in other income when the amounts are determinable, and the collection is certain. License proceeds are considered functional and as such are recorded at a point in time, based on the underlying agreement. Related contingent legal fees and expenses are recorded in selling, general and administrative expense at that time. Changes to the contingent legal fee expenses could have a material impact on the results of operations.

E) OTHER INCOME

In the nine months ended March 31, 2026, the Company received licensing proceeds of $250,000, which were recorded as other income. Other income is shown as a separate line on the condensed consolidated statements of operations. No such licensing proceeds were recorded during the same period in the prior year or during the three months ended March 31, 2026 and 2025.

F) INCOME TAXES

We estimate a provision for income taxes based on the effective tax rate expected to be applicable for the fiscal year. If the actual results are different from these estimates, adjustments to the effective tax rate may be required in the period such determination is made. Additionally, discrete items are treated separately from the effective rate analysis and are recorded separately as an income tax provision or benefit at the time they are recognized.

State income tax provisions of $1,825 and $7,345, respectively, were recorded for the three- and nine-month periods ending March 31, 2026 for the required minimum state tax payments. State income tax expense of $5,204 and $10,724, respectively, was recorded for the three and nine months ended March 31, 2025 as well for the required minimum state tax payments. Federal income tax expense of $707 was recorded during the three and nine months ended March 31, 2025 as a result of the amendment of a prior year tax return. No other federal income tax provisions were recorded during the first nine months of fiscal years 2026 and 2025 due to net operating loss carryforwards (“NOLs”) available to offset taxable income. Application of available NOLs to potential future taxable income would minimize any tax payment requirements. NOLs arising in tax years beginning after December 31, 2017 are limited to 80 percent of taxable income per the Tax Cuts and Jobs Act (“TCJA”) and, as such, the future utilization of all federal NOLs available to the Company are so limited.

The Company's tax loss carryforward as of March 31, 2026 was approximately $35,290,000. Given the cumulative taxable losses for the last three years, excluding one-time items, the expectation for utilization of the estimated tax loss carryforward is not likely, and as such, the future realization of this continues to be uncertain. The valuation allowance was adjusted to continue to fully offset the net deferred tax asset as there is sufficient negative evidence to support a full valuation allowance.

G) DEFERRED COMPENSATION

The Company’s deferred compensation liability is for a current officer and is calculated based on years of service and compensation, along with various assumptions related to expected retirement date, discount rates, and mortality tables. The related expense is calculated using the net present value of the expected payments and is included in selling, general and administrative expenses in the condensed consolidated statements of operations. The deferred compensation liability recorded at March 31, 2026 and June 30, 2025 is $2,446,100 and $2,226,454, respectively. Compensation income of $603 was recorded during the three months ended March 31, 2026, mostly due to an increase in the discount factor from 5.45% at December 31, 2025 to 5.62% at March 31, 2026. Expense of $219,646 was recorded during the nine month period ended March 31, 2026 as a result of the increase in the deferred compensation liability for the current officer, due mainly to the annual increase in the future payments earned under the arrangement due to completing an additional year of service, as well as a decrease in the discount factor. The discount factor used to calculate the net present value of the liability was 5.81% at June 30, 2025 and declined to 5.62% at March 31, 2026. For the three and nine months ended March 31, 2025, compensation expense of $14,016 and $148,680, respectively, were recorded under this arrangement.

‎

H) RECENT ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Pronouncements

In December 2023, FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU focuses on income tax disclosures around effective tax rates and cash income taxes paid and requires consistent categories and greater disaggregation of information in the rate reconciliation, income taxes paid disaggregated by jurisdiction and certain other amendments. The new guidance was adopted prospectively as of July 1, 2025 and ASU 2023-09 does not mandate retrospective disclosure. Given the ASU relates solely to disclosure requirements, adoption does not have a material impact on the Company’s financial position, results of operations or cash flows. See Note 4 for further information.

Recently Issued Accounting Pronouncements Not Yet Adopted

In March 2024, FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220 40): Disaggregation of Certain Income Statement Expenses, which was subsequently amended by ASU 2025-01 in January 2025 to clarify and refine certain requirements. The ASU requires public business entities to disclose in the notes to the financial statements the amounts of employee compensation, depreciation, amortization, and inventory costs included in each relevant income statement line item. The guidance also requires disclosure of other expense categories if they are significant to an understanding of the entity’s financial performance. The amendments are effective for annual periods beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027 and entities are required to apply the amendments retrospectively. Early adoption is permitted.

The Company will evaluate the impact of the standards on its consolidated financial statements and related disclosures. While the adoption of ASU 2024-03 and ASU 2025-01 will not affect the Company’s recognition, measurement or presentation of expenses on the face of the consolidated statements of operations, it is expected to result in expanded disclosures in the notes to the consolidated financial statements. The Company has not yet determined whether it will early adopt the guidance.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Paid in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Jun. 30, 2024	9,299,795
Balance at Jun. 30, 2024	$ 46,499	$ 13,404,477		$ 17,696,200	$ 31,147,176
Net loss				(642,135)	(642,135)
Stock-based compensation expense		25,689			25,689
Stock option exercises (in shares)	76,000
Stock option exercises	$ 380	152,065			152,445
Balance (in shares) at Mar. 31, 2025	9,375,795
Balance at Mar. 31, 2025	$ 46,879	13,582,231		17,054,065	30,683,175
Balance (in shares) at Dec. 31, 2024	9,375,795
Balance at Dec. 31, 2024	$ 46,879	13,576,206		17,370,807	30,993,892
Net loss				(316,742)	(316,742)
Stock-based compensation expense		6,025			6,025
Balance (in shares) at Mar. 31, 2025	9,375,795
Balance at Mar. 31, 2025	$ 46,879	13,582,231		17,054,065	$ 30,683,175
Balance (in shares) at Jun. 30, 2025	9,456,438				9,456,438
Balance at Jun. 30, 2025	$ 47,282	13,741,384		16,821,369	$ 30,610,035
Net loss				(868,265)	(868,265)
Stock-based compensation expense		2,707			2,707
Unrealized loss on available-for-sale securities			$ (37,962)		(37,962)
Stock option exercises (in shares)	10,000
Stock option exercises	$ 50	21,050			$ 21,100
Balance (in shares) at Mar. 31, 2026	9,466,438				9,466,438
Balance at Mar. 31, 2026	$ 47,332	13,765,141	(37,962)	15,953,104	$ 29,727,615
Balance (in shares) at Dec. 31, 2025	9,466,438
Balance at Dec. 31, 2025	$ 47,332	13,763,907		16,499,691	30,310,930
Net loss				(546,587)	(546,587)
Stock-based compensation expense		1,234			1,234
Unrealized loss on available-for-sale securities			(37,962)		$ (37,962)
Balance (in shares) at Mar. 31, 2026	9,466,438				9,466,438
Balance at Mar. 31, 2026	$ 47,332	$ 13,765,141	$ (37,962)	$ 15,953,104	$ 29,727,615

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

SEGMENT INFORMATION

9 Months Ended

Mar. 31, 2026

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

10. SEGMENT INFORMATION

The Company has a single reportable segment, the design, manufacture and sale of headphones and related accessories, which reflects the manner in which the Company’s Chief Executive Officer, who is the Company’s chief operating decision maker (“CODM”), regularly reviews financial information to manage the business, allocate resources and assess performance. The headphones are sold through retailers and distributors both domestically and internationally, as well as direct-to-consumer.

‎

The CODM regularly reviews revenue, certain significant expense categories, net loss and select balance sheet items in evaluating segment performance. The significant segment expense categories and other segment items provided to the CODM and included in the measure of segment profit or loss are presented below.


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
	2026		2025		2026		2025
Net sales	$	2,824,763	$	2,781,006	$	9,756,920	$	9,539,960
Cost of goods sold		1,822,002		1,696,334		6,294,661		5,877,405
Gross profit margin		35.5%		39.0%		35.5%		38.4%
Selling, general and administrative expenses:
New product certification and compliance testing		31,075		91,997		50,326		182,967
Legal and professional expense		257,269		201,833		904,642		759,135
Deferred compensation expense (income)		(603)		14,016		219,646		148,681
Other selling, general and administrative expenses		1,434,151		1,295,832		4,067,394		3,869,695
Selling, general and administrative expenses		1,721,892		1,603,678		5,242,008		4,960,478
Net loss		(546,587)		(316,742)		(868,265)		(642,135)

Segment net loss includes interest income, other income, interest expense and income taxes.

The CODM also reviews the following balance sheet items at period-end as part of performance monitoring and resource allocation decisions:


As of	March 31, 2026		June 30, 2025
Cash and cash equivalents	$	1,901,466	$	2,807,797
Available-for-sale investments		16,956,081		—
Short term investments, held-to-maturity		—		12,879,882
Inventories		4,760,003		4,885,067
Long term investments, held-to-maturity		—		4,000,774
Total segment assets		36,058,652		37,184,609

The Company applied the provisions of ASU 2023-07 retrospectively and has included comparative information for the three and nine months ended March 31, 2025 for statement of operations items. Because the Company operates as a single reportable segment, the amounts above reconcile directly to the corresponding condensed consolidated financial statement line items. There was no impact on previously reported consolidated net loss, financial position or cash flows.

- Definition

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+ Details

INCOME TAXES

9 Months Ended

Mar. 31, 2026

INCOME TAXES [Abstract]

INCOME TAXES

4. INCOME TAXES

The Company utilizes the liability method of accounting for income taxes. The liability method measures the expected income tax impact of future taxable income and deductions implicit in the condensed consolidated balance sheets. The Company’s income tax expense for the three and nine months ended March 31, 2026 and 2025 consisted of the following:


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
		2026		2025		2026		2025
Federal	$	—	$	707	$	—	$	707
State		1,825		5,204		7,345		10,724
Foreign		—		—		—		—
Total income tax provision	$	1,825	$	5,911	$	7,345	$	11,431

All income is derived from domestic operations.

For both the three and nine months ended March 31, 2026, the effective tax rate was less than 1%. The effective tax rate for the three and nine months ended March 31, 2025 was 1.9% and 1.8%, respectively. It is anticipated that the effective rate in future years will continue to be reduced by utilization of a portion or all of the available federal and state NOL carryforwards that existed as of June 30, 2025.

The effective tax rate for the current quarter differs from the U.S. federal statutory rate of 21% primarily due to:

State income taxes, net of federal benefit

Officer life insurance

Non-deductible meals and entertainment expense

Research and development tax credits

Nondeductible stock options expense

Changes in valuation allowances on deferred tax assets

‎The Company will provide the enhanced annual disclosures required by ASU 2023-09, including the detailed rate reconciliation and jurisdictional income taxes paid, in its Form 10-K for the year ending June 30, 2026.

No material changes in uncertain tax positions or valuation allowances were recorded during the three- and nine-month periods ended March 31, 2026 or 2025.

- Definition

The entire disclosure for income tax.

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+ Details

INVESTMENTS (Tables)

9 Months Ended

Mar. 31, 2026

INVESTMENTS [Abstract]

Summary of Unrealized Positions for Held-to-Maturity Debt Securities


	March 31, 2026
	Amortized cost basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	16,994,043	$	22,801	$	60,763	$	16,956,081
Total	$	16,994,043	$	22,801	$	60,763	$	16,956,081

At June 30, 2025, the debt securities were classified as held to maturity and the amortized cost and fair value are shown below:


	June 30, 2025
	Amortized cost basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	16,880,656	$	52,103	$	625	$	16,932,134
Total	$	16,880,656	$	52,103	$	625	$	16,932,134

Summary of Held-to-Maturity Debt Securities by Contractual Maturity


	March 31, 2026
	Amortized Cost Basis		Fair value
Due within one year	$	8,990,789	$	9,013,590
Due after one year through five years		8,003,254		7,942,491
Total	$	16,994,043	$	16,956,081


	June 30, 2025
	Amortized Cost Basis		Fair value
Due within one year	$	12,879,882	$	12,909,183
Due after one year through five years		4,000,774		4,022,951
Total	$	16,880,656	$	16,932,134

- Definition

Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).

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+ Details

ACCOUNTS RECEIVABLE CONCENTRATIONS (Narrative) (Details) - Customer Concentration Risk [Member] - Accounts Receivable [Member] - customer	9 Months Ended	12 Months Ended
	Mar. 31, 2026	Jun. 30, 2025
Concentration Risk [Line Items]
Number of major customers	3	3
Three Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	45.00%	40.00%
Customer One [Member]
Concentration Risk [Line Items]
Concentration risk percentage	16.00%	16.00%
Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk percentage	16.00%	13.00%
Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk percentage	13.00%	11.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

INCOME TAXES (Components Of Income Tax Expense) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
INCOME TAXES [Abstract]
Federal		$ 707		$ 707
State	$ 1,825	5,204	$ 7,345	10,724
Total income tax provision	$ 1,825	$ 5,911	$ 7,345	$ 11,431

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Mar. 31, 2026	Jun. 30, 2025
CONDENSED CONSOLIDATED BALANCE SHEETS [Abstract]
Accounts receivable, allowance for credit losses	$ 2,043	$ 2,043
Common stock, par value (in dollars per share)	$ 0.005	$ 0.005
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	9,466,438	9,456,438
Common stock, shares outstanding (in shares)	9,466,438	9,456,438

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025	Jun. 30, 2025
Accounting Policies Disclosure [Line Items]
Unrealized loss on available-for-sale securities	$ 37,962		$ 37,962
Debt securities, amortized cost	16,994,043		16,994,043
Fair value of debt securities, available for sale, held to maturity	16,956,081		16,956,081
Other income			250,000
State income tax expense (provision)	1,825	$ 5,204	7,345	$ 10,724
Federal income tax provision		707		707
Other federal income tax provisions			0	0
Tax loss carryforward	35,290,000		35,290,000
Current Officer [Member]
Accounting Policies Disclosure [Line Items]
Deferred compensation liability	2,446,100		2,446,100			$ 2,226,454
Deferred compensation expense (income)	$ 603	14,016	$ 219,646	$ 148,680
Discount factor	5.62%		5.62%		5.45%	5.81%
Licensing [Member]
Accounting Policies Disclosure [Line Items]
Other income	$ 0	$ 0	$ 250,000
US Treasury Securities [Member]
Accounting Policies Disclosure [Line Items]
Allowance for credit losses, held-to-maturity debt securities	$ 0		$ 0

LOSS PER COMMON AND COMMON STOCK EQUIVALENT SHARE (Tables)

9 Months Ended

Mar. 31, 2026

LOSS PER COMMONN AND COMMON STOCK EQUIVALENT SHARE [Abstract]

Reconciliation of Numerator and Denominator Used to Calculate Basic and Diluted Income (Loss) per Share



	Three Months Ended March 31,				Nine Months Ended March 31,
	2026		2025		2026		2025
Numerator
Net loss	$	(546,587)	$	(316,742)	$	(868,265)	$	(642,135)

Denominator
Weighted average shares, basic		9,466,438		9,375,795		9,461,730		9,346,952
Dilutive effect of stock compensation awards (1)		—		—		—		—
Diluted shares		9,466,438		9,375,795		9,461,730		9,346,952

Net loss attributable to common shareholders per share:
Basic	$	(0.06)	$	(0.03)	$	(0.09)	$	(0.07)
Diluted	$	(0.06)	$	(0.03)	$	(0.09)	$	(0.07)

(1) Weighted average stock options excluded during the three months ended March 31, 2026 and 2025 and the nine months ended March 31, 2026 and 2025 due to anti-dilution were 77,889, 354,000, 91,414 and 401,884, respectively.

INVENTORIES (Tables)

9 Months Ended

Mar. 31, 2026

INVENTORIES [Abstract]

Components of Inventories



	March 31, 2026		June 30, 2025
Raw materials	$	1,849,337	$	1,966,662
Finished goods		4,788,779		4,815,881
Inventories, gross		6,638,116		6,782,543
Reserve for obsolete inventory		(1,878,113)		(1,897,476)
Inventories, net	$	4,760,003	$	4,885,067

INVESTMENTS

9 Months Ended

Mar. 31, 2026

INVESTMENTS [Abstract]

INVESTMENTS

2. INVESTMENTS

During the three months ended March 31, 2026, the Company transferred its debt securities with an amortized cost basis of $16,994,043 from its held-to-maturity portfolio to its available-for-sale portfolio. The securities were transferred at their aggregate fair value of $16,956,081 on March 31, 2026. As a result of the transfer, the Company recorded a $37,962 unrealized loss in accumulated other comprehensive loss within stockholders’ equity during the period.

The transfer was made in response to the Company’s recently announced diversification strategy via acquisition and the related cash requirements of funding potential acquisition opportunities. Following the transfer, the securities are classified as available-for-sale and carried at fair value on the condensed consolidated balance sheet.

The following table summarizes the amortized cost and fair value of the debt securities available for sale at March 31, 2026:


	March 31, 2026
	Amortized cost basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	16,994,043	$	22,801	$	60,763	$	16,956,081
Total	$	16,994,043	$	22,801	$	60,763	$	16,956,081

At June 30, 2025, the debt securities were classified as held to maturity and the amortized cost and fair value are shown below:


	June 30, 2025
	Amortized cost basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	16,880,656	$	52,103	$	625	$	16,932,134
Total	$	16,880,656	$	52,103	$	625	$	16,932,134

‎

The following tables summarize the fair value and amortized cost basis of the debt securities by contractual maturity as of March 31, 2026 and June 30, 2025:


	March 31, 2026
	Amortized Cost Basis		Fair value
Due within one year	$	8,990,789	$	9,013,590
Due after one year through five years		8,003,254		7,942,491
Total	$	16,994,043	$	16,956,081


	June 30, 2025
	Amortized Cost Basis		Fair value
Due within one year	$	12,879,882	$	12,909,183
Due after one year through five years		4,000,774		4,022,951
Total	$	16,880,656	$	16,932,134

REVENUE RECOGNITION

9 Months Ended

Mar. 31, 2026

REVENUE RECOGNITION [Abstract]

REVENUE RECOGNITION

6. REVENUE RECOGNITION

The Company disaggregates its net sales by geographical location as it believes it best depicts how the nature, timing and uncertainty of net sales and cash flows are affected by economic factors. The following table summarizes net sales by geographical location:


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
	2026		2025		2026		2025
United States	$	2,443,633	$	2,169,252	$	8,014,473	$	6,518,157
Export		381,130		611,754		1,742,447		3,021,803
Net Sales	$	2,824,763	$	2,781,006	$	9,756,920	$	9,539,960

Deferred revenue relates primarily to consumer and customer warranties. These constitute future performance obligations, and the Company defers revenue related to these future performance obligations. Effective July 1, 2023, the Company increased its deferral rates from 2.4% to 3% for domestic sales and decreased its deferral rate from 10% to 8% for export sales to reflect recent warranty experience. In the nine months ended March 31, 2026 and 2025, the Company recognized revenue, which was included in the deferred revenue liability at the beginning of those periods of $203,348 and $192,592, respectively, for performance obligations related to consumer and customer warranties. The Company estimates that the deferred revenue performance obligations are satisfied within one year to three years and therefore uses that same timeframe for recognition of the deferred revenue.

‎

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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REVENUE RECOGNITION (Disaggregation of Revenue) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Disaggregation of Revenue [Line Items]
Net Sales	$ 2,824,763	$ 2,781,006	$ 9,756,920	$ 9,539,960
United States [Member]
Disaggregation of Revenue [Line Items]
Net Sales	2,443,633	2,169,252	8,014,473	6,518,157
Export [Member]
Disaggregation of Revenue [Line Items]
Net Sales	$ 381,130	$ 611,754	$ 1,742,447	$ 3,021,803

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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+ Details

CREDIT FACILITY (Narrative) (Details) - Town Bank [Member] - Credit Agreement [Member] - USD ($)	9 Months Ended
	Mar. 31, 2026	Jun. 30, 2025
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 5,000,000
Maximum borrowing capacity per letter of credit	$ 1,000,000
Unused line fees	0.00%
Spread on variable interest rate	1.50%
Outstanding borrowings	$ 0	$ 0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

INCOME TAXES (Narrative) (Details)	3 Months Ended		9 Months Ended
INCOME TAXES (Narrative) (Details)	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Line Items]
Effective tax rate		1.90%		1.80%
Federal statutory rate	21.00%
Maximum [Member]
Income Tax Disclosure [Line Items]
Effective tax rate	(1.00%)		(1.00%)

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Mar. 31, 2026	May 04, 2026
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--06-30
Document Transition Report	false
Entity File Number	0-3295
Entity Registrant Name	KOSS CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	4129 North Port Washington Avenue
Entity Address, City Or Town	Milwaukee
Entity Address, State Or Province	WI
Entity Tax Identification Number	39-1168275
Entity Address, Postal Zip Code	53212
City Area Code	414
Local Phone Number	964-5000
Title of 12(b) Security	Common Stock, par value $0.005 per share
Trading Symbol	KOSS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,466,438
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000056701
Amendment Flag	false

LOSS PER COMMON AND COMMON STOCK EQUIVALENT SHARE (Reconciliation of Numerator and Denominator Used to Calculate Basic and Diluted Income (Loss) per Share) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
LOSS PER COMMONN AND COMMON STOCK EQUIVALENT SHARE [Abstract]
Net loss	$ (546,587)	$ (316,742)	$ (868,265)	$ (642,135)
Weighted average shares, basic (in shares)	9,466,438	9,375,795	9,461,730	9,346,952
Diluted shares (in shares)	9,466,438	9,375,795	9,461,730	9,346,952
Basic (in dollars per share)	$ (0.06)	$ (0.03)	$ (0.09)	$ (0.07)
Diluted (in dollars per share)	$ (0.06)	$ (0.03)	$ (0.09)	$ (0.07)
Anti-dilutive shares	77,889	91,414	354,000	401,884

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 2,824,763	$ 2,781,006	$ 9,756,920	$ 9,539,960
Cost of goods sold	1,822,002	1,696,334	6,294,661	5,877,405
Gross profit	1,002,761	1,084,672	3,462,259	3,662,555
Selling, general and administrative expenses	1,721,892	1,603,678	5,242,008	4,960,478
Loss from operations	(719,131)	(519,006)	(1,779,749)	(1,297,923)
Other income (expense):
Interest income	174,875	208,175	670,487	667,219
Other income			250,000
Interest expense	(506)		(1,658)
Total other income, net	174,369	208,175	918,829	667,219
Loss before income tax provision	(544,762)	(310,831)	(860,920)	(630,704)
Income tax provision	1,825	5,911	7,345	11,431
Net loss	$ (546,587)	$ (316,742)	$ (868,265)	$ (642,135)
Loss per common share:
Basic (in dollars per share)	$ (0.06)	$ (0.03)	$ (0.09)	$ (0.07)
Diluted (in dollars per share)	$ (0.06)	$ (0.03)	$ (0.09)	$ (0.07)
Weighted-average number of shares:
Basic (in shares)	9,466,438	9,375,795	9,461,730	9,346,952
Diluted (in shares)	9,466,438	9,375,795	9,461,730	9,346,952

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Operating activities:
Net loss	$ (868,265)	$ (642,135)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Provision for credit losses		121
Depreciation of equipment and leasehold improvements	212,568	172,356
Net accretion of discount on treasury securities	(141,818)	(192,820)
Amortization of finance lease right-of-use asset	7,929
Noncash operating lease expense	5,752	5,753
Stock-based compensation expense	2,707	25,689
Change in cash surrender value of life insurance	(202,697)	(173,807)
Provision for deferred compensation	219,646	148,680
Net changes in operating assets and liabilities:
Accounts receivable	87,760	156,243
Inventories	125,064	77,297
Prepaid expenses and other current assets	272,971	127,201
Interest receivable	(8,864)	23,443
Income taxes receivable	5,881	(375)
Income taxes payable	(5,285)	(1,558)
Accounts payable	(340,772)	143,417
Accrued liabilities	33,771	422,863
Deferred revenue	12,830	27,621
Net cash provided by (used in) operating activities	(580,822)	319,989
Investing activities:
Purchase of equipment and leasehold improvements	(316,485)	(483,767)
Life insurance premiums paid	(51,301)	(70,577)
Proceeds from the maturity of treasury securities	9,035,000	9,179,000
Purchases of treasury securities	(9,006,569)	(8,999,279)
Net cash used in investing activities	(339,355)	(374,623)
Financing activities:
Proceeds from exercise of stock options	21,100	152,445
Principal payments on finance lease obligations	(7,254)
Net cash provided by financing activities	13,846	152,445
Net increase (decrease) in cash and cash equivalents	(906,331)	97,811
Cash and cash equivalents at beginning of period	2,807,797	2,837,081
Cash and cash equivalents at end of period	1,901,466	2,934,892
Supplemental cash flow information:
Right of use assets obtained in exchange for finance lease liabilities	31,716
Cash paid for interest on finance lease liability	1,658
Cash paid, net of refunds, for income taxes	6,749	13,364
New York [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes	2,022	1,617
Texas [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes	2,000	6,500
Massachusetts [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes	1,580	925
New Jersey [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes	1,000	1,518
California [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes		1,600
North Carolina [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes		1,054
Other Tax Authority [Member]
Supplemental cash flow information:
Cash paid, net of refunds, for income taxes	$ 147	$ 150

RELATED PARTY TRANSACTIONS (Narrative) (Details)	9 Months Ended
RELATED PARTY TRANSACTIONS (Narrative) (Details)	Mar. 31, 2026 USD ($)
Related Party Transaction [Line Items]
Lease extension per year	$ 380,000
Lease renewal term	5 years
Additional Renewal [Member]
Related Party Transaction [Line Items]
Lease extension per year	$ 397,000
Lease renewal term	5 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

LEGAL MATTERS (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
LEGAL MATTERS (Narrative) (Details) - USD ($)	Mar. 31, 2026	Jun. 30, 2025
Company vs. PEAG [Member]
Loss Contingencies [Line Items]
Licensing proceeds	$ 250,000
Legal fees and related expenses	$ 250,000
Patent Infringement [Member]
Loss Contingencies [Line Items]
Settlement amount		$ 22,200

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

LOSS PER COMMON AND COMMON STOCK EQUIVALENT SHARE

9 Months Ended

Mar. 31, 2026

LOSS PER COMMONN AND COMMON STOCK EQUIVALENT SHARE [Abstract]

LOSS PER COMMON AND COMMON STOCK EQUIVALENT SHARE

7. LOSS PER COMMON AND COMMON STOCK EQUIVALENT SHARE

Basic loss per common share is computed based on the weighted-average number of common shares outstanding. Diluted loss per common share is calculated assuming the exercise of stock options except where the result would be anti-dilutive. The following table reconciles the numerator and denominator used to calculate basic and diluted loss per share:



	Three Months Ended March 31,				Nine Months Ended March 31,
	2026		2025		2026		2025
Numerator
Net loss	$	(546,587)	$	(316,742)	$	(868,265)	$	(642,135)

Denominator
Weighted average shares, basic		9,466,438		9,375,795		9,461,730		9,346,952
Dilutive effect of stock compensation awards (1)		—		—		—		—
Diluted shares		9,466,438		9,375,795		9,461,730		9,346,952

Net loss attributable to common shareholders per share:
Basic	$	(0.06)	$	(0.03)	$	(0.09)	$	(0.07)
Diluted	$	(0.06)	$	(0.03)	$	(0.09)	$	(0.07)

INVESTMENTS (Narrative) (Details)	3 Months Ended	9 Months Ended
INVESTMENTS (Narrative) (Details)	Mar. 31, 2026 USD ($)	Mar. 31, 2026 USD ($)
INVESTMENTS [Abstract]
Transfer of debt securities from held to maturity to available for sale	$ 16,994,043
Unrealized loss on available-for-sale securities	37,962	$ 37,962
Fair value of debt securities, available for sale, held to maturity	$ 16,956,081	$ 16,956,081

SEGMENT INFORMMATION (Tables)

9 Months Ended

Mar. 31, 2026

SEGMENT INFORMATION [Abstract]

Summary of Segment Information


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
	2026		2025		2026		2025
Net sales	$	2,824,763	$	2,781,006	$	9,756,920	$	9,539,960
Cost of goods sold		1,822,002		1,696,334		6,294,661		5,877,405
Gross profit margin		35.5%		39.0%		35.5%		38.4%
Selling, general and administrative expenses:
New product certification and compliance testing		31,075		91,997		50,326		182,967
Legal and professional expense		257,269		201,833		904,642		759,135
Deferred compensation expense (income)		(603)		14,016		219,646		148,681
Other selling, general and administrative expenses		1,434,151		1,295,832		4,067,394		3,869,695
Selling, general and administrative expenses		1,721,892		1,603,678		5,242,008		4,960,478
Net loss		(546,587)		(316,742)		(868,265)		(642,135)

Segment net loss includes interest income, other income, interest expense and income taxes.

The CODM also reviews the following balance sheet items at period-end as part of performance monitoring and resource allocation decisions:


As of	March 31, 2026		June 30, 2025
Cash and cash equivalents	$	1,901,466	$	2,807,797
Available-for-sale investments		16,956,081		—
Short term investments, held-to-maturity		—		12,879,882
Inventories		4,760,003		4,885,067
Long term investments, held-to-maturity		—		4,000,774
Total segment assets		36,058,652		37,184,609

LEGAL MATTERS

9 Months Ended

Mar. 31, 2026

LEGAL MATTERS [Abstract]

LEGAL MATTERS

11. LEGAL MATTERS

As of March 31, 2026, the Company is involved in the matters described below:

The Company maintains a program focused on enforcing its intellectual property and, in particular, certain patents in its patent portfolio. As part of this program, the Company filed complaints against certain parties alleging infringement on the Company’s patents relating to its wireless audio technology. In the event that a monetary award or judgment is received by the Company in connection with these complaints, all or portions of such amounts, such as contingent legal fees, will be due to third parties. The Company may incur additional fees and costs related to these lawsuits, however, timing and impact on its condensed financial statements is uncertain. Depending on the response to and the underlying results of the enforcement program, the Company may continue to litigate its claims, enter into licensing arrangements or reach some other outcome potentially advantageous to its competitive position.

The ultimate resolution of these matters is not determinable unless otherwise noted.

The patent infringement lawsuit between the Company and Skullcandy Inc. is in the appeal stage after a federal judge in Utah dismissed the case with prejudice on March 25, 2026. This lawsuit is the last remaining case in a series of litigation initiated by the Company against major headphone manufacturers in 2020.

On November 20, 2025, the Company resolved its lawsuit against PEAG, LLC d/b/a JLab Audio and granted a license covering certain of its patents. Gross proceeds of $250,000 were recognized and recorded as other income during the nine months ended March

31, 2026. Total contingent legal fees and related expenses of $250,000 offset these proceeds and were recorded as a selling, general and administrative expense during the nine months ended March 31, 2026.

In early fiscal 2020, the Company was notified by One-E-Way, Inc. (“One-E-Way”) that some of the Company's wireless products may infringe on certain One-E-Way patents. A Supplemental Notice of Infringement was served on the Company on March 18, 2025 and the complaint was resolved in September 2025. The matter was resolved at a cost of $22,200 and had been adequately accrued for as of June 30, 2025.

The Company is also subject to a variety of other claims and suits that arise from time to time in the ordinary course of its business. Although management currently believes that resolving these claims against the Company, individually or in the aggregate, will not have a material adverse impact on its condensed consolidated financial statements, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future.

SEGMENT INFORMATION (Narrative) (Details)	9 Months Ended
SEGMENT INFORMATION (Narrative) (Details)	Mar. 31, 2026 segment
SEGMENT INFORMATION [Abstract]
Number of reportable segments	1

INVENTORIES (Components of Inventories) (Details) - USD ($)	Mar. 31, 2026	Jun. 30, 2025
INVENTORIES [Abstract]
Raw materials	$ 1,849,337	$ 1,966,662
Finished goods	4,788,779	4,815,881
Inventories, gross	6,638,116	6,782,543
Reserve for obsolete inventory	(1,878,113)	(1,897,476)
Inventories, net	$ 4,760,003	$ 4,885,067

CREDIT FACILITY

9 Months Ended

Mar. 31, 2026

CREDIT FACILITY [Abstract]

CREDIT FACILITY

5. CREDIT FACILITY

On May 14, 2019, the Company entered into a secured credit facility (“Credit Agreement”) with Town Bank (“Lender”). The Credit Agreement provides for a $5,000,000 revolving secured credit facility for letters of credit for the benefit of the Company of up to a sublimit of $1,000,000. There are no unused line fees in the credit facility. On January 28, 2021, the Credit Agreement was amended to change the interest rate to Wall Street Journal Prime less 1.50%. An amendment to the Credit Agreement effective October 30, 2024, extended the maturity date to October 31, 2026, and removed one of the covenants requiring submission of annual financial performance projections to the Lender. The Company and the Lender also entered into a General Business Security Agreement dated May 14, 2019 under which the Company granted the Lender a security interest in substantially all of the Company’s assets in connection with the Company’s obligations under the Credit Agreement. The Credit Agreement contains certain affirmative and negative covenants customary for financings of this type. The negative covenants include restrictions on other indebtedness, liens, fundamental changes, certain investments, disposition of assets, mergers and liquidations, among other restrictions. As of March 31, 2026, the Company was in compliance with all covenants related to the Credit Agreement. As of March 31, 2026 and June 30, 2025, there were no outstanding borrowings on the facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Section 50
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+ Details

SEGMENT INFORMATION (Summary of Segment Information) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025	Jun. 30, 2025
Segment Reporting Information [Line Items]
Net sales	$ 2,824,763	$ 2,781,006	$ 9,756,920	$ 9,539,960
Cost of goods sold	1,822,002	1,696,334	6,294,661	5,877,405
Selling, general and administrative expenses	1,721,892	1,603,678	5,242,008	4,960,478
Net loss	(546,587)	(316,742)	(868,265)	(642,135)
Cash and cash equivalents	1,901,466		1,901,466		$ 2,807,797
Available-for-sale investments	16,956,081		16,956,081
Short term investments, held-to-maturity					12,879,882
Inventories	4,760,003		4,760,003		4,885,067
Long term investments, held-to-maturity					4,000,774
Total segment assets	36,058,652		36,058,652		37,184,609
Headphones and Related Accessories [Member]
Segment Reporting Information [Line Items]
Net sales	2,824,763	2,781,006	9,756,920	9,539,960
Cost of goods sold	$ 1,822,002	$ 1,696,334	$ 6,294,661	$ 5,877,405
Gross profit margin	35.50%	39.00%	35.50%	38.40%
New product certification and compliance testing	$ 31,075	$ 91,997	$ 50,326	$ 182,967
Legal and professional expense	257,269	201,833	904,642	759,135
Deferred compensation expense (income)	(603)	14,016	219,646	148,681
Other selling general and administrative expenses	1,434,151	1,295,832	4,067,394	3,869,695
Selling, general and administrative expenses	1,721,892	1,603,678	5,242,008	4,960,478
Net loss	(546,587)	$ (316,742)	(868,265)	$ (642,135)
Cash and cash equivalents	1,901,466		1,901,466		2,807,797
Available-for-sale investments	16,956,081		16,956,081
Short term investments, held-to-maturity					12,879,882
Inventories	4,760,003		4,760,003		4,885,067
Long term investments, held-to-maturity					4,000,774
Total segment assets	$ 36,058,652		$ 36,058,652		$ 37,184,609

ACCOUNTS RECEIVABLE CONCENTRATIONS

9 Months Ended

Mar. 31, 2026

ACCOUNTS RECEIVABLE CONCENTRATIONS [Abstract]

ACCOUNTS RECEIVABLE CONCENTRATIONS

9. ACCOUNTS RECEIVABLE CONCENTRATIONS

As of March 31, 2026, three of the Company’s customers each represented more than 10% of total accounts receivable, and collectively these customers accounted for approximately 45% of total accounts receivable (16%, 16% and 13%, respectively). At June 30, 2025, three customers each represented more than 10% of total accounts receivable (16%, 13% and 11%, respectively), comprising approximately 40% of total accounts receivable.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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+ Details

INVESTMENTS (Summary of Unrealized Positions for Held-to-Maturity Debt Securities) (Details) - USD ($)	Mar. 31, 2026	Jun. 30, 2025
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost basis	$ 16,994,043	$ 16,880,656
Gross unrealized gains	22,801	52,103
Gross unrealized losses	60,763	625
Fair Value	16,956,081	16,932,134
US Treasury Securities [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost basis	16,994,043	16,880,656
Gross unrealized gains	22,801	52,103
Gross unrealized losses	60,763	625
Fair Value	$ 16,956,081	$ 16,932,134

- Definition

Fair value of investment in debt security measured at amortized cost (held-to-maturity).

+ References

+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

REVENUE RECOGNITION (Narrative) (Details) - USD ($)	9 Months Ended
REVENUE RECOGNITION (Narrative) (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 203,348	$ 192,592
Domestic sales [Member]
Disaggregation of Revenue [Line Items]
Remaining performance obligation, percentage	3.00%		2.40%
Export sales [Member]
Disaggregation of Revenue [Line Items]
Remaining performance obligation, percentage	8.00%		10.00%
Minimum [Member]
Disaggregation of Revenue [Line Items]
Contract with customer liability remaining performance obligation expected timing of satisfaction period	1 year
Maximum [Member]
Disaggregation of Revenue [Line Items]
Contract with customer liability remaining performance obligation expected timing of satisfaction period	3 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

INCOME TAXES (Tables)

9 Months Ended

Mar. 31, 2026

INCOME TAXES [Abstract]

Components of Income Tax Expense


	Three Months Ended				Nine Months Ended
	March 31,				March 31,
		2026		2025		2026		2025
Federal	$	—	$	707	$	—	$	707
State		1,825		5,204		7,345		10,724
Foreign		—		—		—		—
Total income tax provision	$	1,825	$	5,911	$	7,345	$	11,431

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	Mar. 31, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
BASIS OF PRESENTATION	A) BASIS OF PRESENTATION The condensed consolidated balance sheets as of March 31, 2026 and June 30, 2025, the condensed consolidated statements of operations for the three and nine months ended March 31, 2026 and 2025, the condensed consolidated statements of comprehensive loss for the three and nine months ended March 31, 2026 and 2025, the condensed consolidated statements of cash flows for the nine months ended March 31, 2026 and 2025, and the condensed consolidated statements of stockholders' equity for the three and nine months ended March 31, 2026 and 2025, have been prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and have not been audited. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for all periods presented have been made. The operating results for any interim period are not necessarily indicative of the operating results that may be experienced for the full fiscal year. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2025. The preparation of financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses. Significant estimates and assumptions are used for, but are not limited to, allowances for credit losses, reserves for excess and obsolete inventories, long-lived and right-of-use assets, income tax valuation allowance, stock-based compensation and deferred compensation. Actual results could differ from the Company's estimates.
INVESTMENTS	B) INVESTMENTS The Company’s investments consist of debt securities classified as available-for-sale and are recorded at fair value. Any unrealized gains or losses arising from changes in the fair value of these available-for-sale debt securities are recognized in accumulated other comprehensive income (loss) until they are realized through the sale of the securities or if an impairment is identified. Available-for-sale debt securities are classified as short-term investments in the Company’s financial statements as management intends to use the proceeds from the sales of these securities to fund potential acquisitions, although the exact timing of such acquisitions is currently undetermined. During the quarter ended March 31, 2026, the Company reclassified its debt securities previously designated as held-to-maturity to available-for-sale in connection with changes in the Company’s anticipated liquidity needs as the Company adopted a diversification by acquisition strategy. The debt securities had an amortized cost of $16,994,043 and fair value of $16,956,081 as of March 31, 2026. As a result of the transfer, the Company recorded an unrealized loss of $37,962 in other comprehensive loss, representing the difference between the securities’ amortized cost and fair value. The unrealized loss is the sole component of accumulated other comprehensive income for the three months ended March 31, 2026. Management concluded that the transfer was consistent with the exceptions to the held-to-maturity classification restrictions under applicable accounting guidance due to changes in circumstances that could not have been reasonably anticipated at the time the securities were classified as held-to-maturity. Debt securities were classified as held-to-maturity at June 30, 2025 as the Company had the positive intent and ability to hold them to maturity. The securities were carried at amortized cost as current or noncurrent based upon maturity date and unrealized gains and losses were recognized only if realized. The amortized cost of all debt securities is adjusted for amortization of premium and accretion of discounts to maturity. Such amortization or accretion is included in interest income, along with other interest income earned on cash and cash equivalents. Accrued interest receivable on debt securities is shown separately on the condensed consolidated balance sheets and is not included in any estimate for credit losses. No allowance for credit losses on U.S. Treasury securities is recorded as these securities have the following characteristics that support a zero-loss expectation: they are explicitly guaranteed by the U.S. government, are consistently highly rated by major rating agencies and have a long history of no credit losses. See Note 2 for additional information on investments.
FAIR VALUE MEASUREMENTS	C) FAIR VALUE MEASUREMENTS Cash equivalents, accounts receivable, and accounts payable approximate fair value based on the short maturity of these instruments. The Company’s U.S. treasury debt securities at March 31, 2026 are recorded at fair value as they are classified as available-for-sale. At June 30, 2025, U.S. treasury debt securities were classified as held-to-maturity and recorded at amortized cost with fair value disclosure. They have a readily available market price (Level 1 input), thus a lesser degree of judgment needs to be used in measuring fair value, and fair value was determined by quoted market prices. The fair value is based upon quoted market prices and is disclosed in Note 2.
LEGAL COSTS	D) LEGAL COSTS All legal costs related to litigation for which the Company is liable are charged to operations as incurred, except contingent legal fees as described below. Proceeds from the settlement of legal disputes are recorded in other income when the amounts are determinable, and the collection is certain. License proceeds are considered functional and as such are recorded at a point in time, based on the underlying agreement. Related contingent legal fees and expenses are recorded in selling, general and administrative expense at that time. Changes to the contingent legal fee expenses could have a material impact on the results of operations.
OTHER INCOME	E) OTHER INCOME In the nine months ended March 31, 2026, the Company received licensing proceeds of $250,000, which were recorded as other income. Other income is shown as a separate line on the condensed consolidated statements of operations. No such licensing proceeds were recorded during the same period in the prior year or during the three months ended March 31, 2026 and 2025.
INCOME TAXES	F) INCOME TAXES We estimate a provision for income taxes based on the effective tax rate expected to be applicable for the fiscal year. If the actual results are different from these estimates, adjustments to the effective tax rate may be required in the period such determination is made. Additionally, discrete items are treated separately from the effective rate analysis and are recorded separately as an income tax provision or benefit at the time they are recognized. State income tax provisions of $1,825 and $7,345, respectively, were recorded for the three- and nine-month periods ending March 31, 2026 for the required minimum state tax payments. State income tax expense of $5,204 and $10,724, respectively, was recorded for the three and nine months ended March 31, 2025 as well for the required minimum state tax payments. Federal income tax expense of $707 was recorded during the three and nine months ended March 31, 2025 as a result of the amendment of a prior year tax return. No other federal income tax provisions were recorded during the first nine months of fiscal years 2026 and 2025 due to net operating loss carryforwards (“NOLs”) available to offset taxable income. Application of available NOLs to potential future taxable income would minimize any tax payment requirements. NOLs arising in tax years beginning after December 31, 2017 are limited to 80 percent of taxable income per the Tax Cuts and Jobs Act (“TCJA”) and, as such, the future utilization of all federal NOLs available to the Company are so limited. The Company's tax loss carryforward as of March 31, 2026 was approximately $35,290,000. Given the cumulative taxable losses for the last three years, excluding one-time items, the expectation for utilization of the estimated tax loss carryforward is not likely, and as such, the future realization of this continues to be uncertain. The valuation allowance was adjusted to continue to fully offset the net deferred tax asset as there is sufficient negative evidence to support a full valuation allowance.
DEFERRED COMPENSATION	G) DEFERRED COMPENSATION The Company’s deferred compensation liability is for a current officer and is calculated based on years of service and compensation, along with various assumptions related to expected retirement date, discount rates, and mortality tables. The related expense is calculated using the net present value of the expected payments and is included in selling, general and administrative expenses in the condensed consolidated statements of operations. The deferred compensation liability recorded at March 31, 2026 and June 30, 2025 is $2,446,100 and $2,226,454, respectively. Compensation income of $603 was recorded during the three months ended March 31, 2026, mostly due to an increase in the discount factor from 5.45% at December 31, 2025 to 5.62% at March 31, 2026. Expense of $219,646 was recorded during the nine month period ended March 31, 2026 as a result of the increase in the deferred compensation liability for the current officer, due mainly to the annual increase in the future payments earned under the arrangement due to completing an additional year of service, as well as a decrease in the discount factor. The discount factor used to calculate the net present value of the liability was 5.81% at June 30, 2025 and declined to 5.62% at March 31, 2026. For the three and nine months ended March 31, 2025, compensation expense of $14,016 and $148,680, respectively, were recorded under this arrangement.
RECENT ACCOUNTING PRONOUNCEMENTS	‎ H) RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements In December 2023, FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU focuses on income tax disclosures around effective tax rates and cash income taxes paid and requires consistent categories and greater disaggregation of information in the rate reconciliation, income taxes paid disaggregated by jurisdiction and certain other amendments. The new guidance was adopted prospectively as of July 1, 2025 and ASU 2023-09 does not mandate retrospective disclosure. Given the ASU relates solely to disclosure requirements, adoption does not have a material impact on the Company’s financial position, results of operations or cash flows. See Note 4 for further information. Recently Issued Accounting Pronouncements Not Yet Adopted In March 2024, FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220 40): Disaggregation of Certain Income Statement Expenses, which was subsequently amended by ASU 2025-01 in January 2025 to clarify and refine certain requirements. The ASU requires public business entities to disclose in the notes to the financial statements the amounts of employee compensation, depreciation, amortization, and inventory costs included in each relevant income statement line item. The guidance also requires disclosure of other expense categories if they are significant to an understanding of the entity’s financial performance. The amendments are effective for annual periods beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027 and entities are required to apply the amendments retrospectively. Early adoption is permitted. The Company will evaluate the impact of the standards on its consolidated financial statements and related disclosures. While the adoption of ASU 2024-03 and ASU 2025-01 will not affect the Company’s recognition, measurement or presentation of expenses on the face of the consolidated statements of operations, it is expected to result in expanded disclosures in the notes to the consolidated financial statements. The Company has not yet determined whether it will early adopt the guidance.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

- Definition

Disclosure of accounting policy for investment in financial asset.

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2026	Mar. 31, 2025
Statement of Comprehensive Income [Abstract]
Net loss	$ (546,587)	$ (316,742)	$ (868,265)	$ (642,135)
Other comprehensive loss:
Unrealized loss on available-for-sale securities	(37,962)		(37,962)
Total comprehensive loss	$ (584,549)	$ (316,742)	$ (906,227)	$ (642,135)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details