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Koss (KOSS) Ratios
Koss Ratios
KOSS's free cash flow for Q1 2027 was $-973.59K. For the 2027 fiscal year, KOSS's free cash flow was decreased by $-449.31K and operating cash flow was $-524.27K. See a summary of the company’s cash flow.
| Ratios | Jun 26 | Jun 25 | Jun 24 | Jun 23 | Jun 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 13.96 | 11.65 | 16.89 | 12.21 | 9.33 |
| Quick Ratio | 11.49 | 9.14 | 13.44 | 9.51 | 5.28 |
| Cash Ratio | 1.62 | 1.45 | 2.19 | 1.30 | 4.32 |
| Solvency Ratio | -0.01 | -0.10 | -0.13 | 1.17 | 0.22 |
| Operating Cash Flow Ratio | 0.24 | -0.11 | -0.15 | 4.50 | -0.44 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 19.50M | $ 16.03M | $ 15.86M | $ 21.82M | $ 12.62M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.07 | 0.07 | 0.08 | 0.11 |
| Debt-to-Equity Ratio | 0.08 | 0.08 | 0.09 | 0.10 | 0.14 |
| Debt-to-Capital Ratio | 0.07 | 0.08 | 0.08 | 0.09 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.22 | 1.21 | 1.19 | 1.23 | 1.32 |
| Debt Service Coverage Ratio | -575.43 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Coverage Ratio | -714.77 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.24 | 0.27 | 0.30 | 0.33 | 0.36 |
| Net Debt to EBITDA | 0.59 | 0.11 | 0.02 | 0.03 | -4.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.87% | 37.81% | 34.12% | 34.03% | 37.93% |
| EBIT Margin | -11.62% | -21.68% | -22.93% | -20.94% | 5.09% |
| EBITDA Margin | -9.27% | -19.80% | -21.36% | -19.18% | 6.75% |
| Operating Profit Margin | -11.62% | -13.76% | -15.26% | -189.96% | 5.09% |
| Pretax Profit Margin | -2.92% | -6.79% | -8.35% | 65.93% | 7.21% |
| Net Profit Margin | -3.01% | -6.93% | -7.75% | 63.51% | 7.16% |
| Continuous Operations Profit Margin | -3.01% | -6.93% | -7.75% | 63.51% | 7.16% |
| Net Income Per EBT | 102.86% | 102.04% | 92.82% | 96.33% | 99.41% |
| EBT Per EBIT | 25.16% | 49.35% | 54.72% | -34.71% | 141.45% |
| Return on Assets (ROA) | -1.07% | -2.35% | -2.56% | 21.28% | 4.23% |
| Return on Equity (ROE) | -1.30% | -2.86% | -3.05% | 26.16% | 5.59% |
| Return on Capital Employed (ROCE) | -4.35% | -4.93% | -5.21% | -67.79% | 3.24% |
| Return on Invested Capital (ROIC) | -4.31% | -4.89% | -4.81% | -64.89% | 3.20% |
| Return on Tangible Assets | -1.07% | -2.35% | -2.56% | 21.28% | 4.23% |
| Earnings Yield | -1.03% | -1.83% | -2.24% | 24.46% | 2.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.65 | 9.76 | 8.63 | 8.63 | 9.57 |
| Payables Turnover | 25.77 | 9.58 | 24.50 | 32.31 | 13.80 |
| Inventory Turnover | 1.65 | 1.61 | 1.81 | 1.35 | 1.27 |
| Fixed Asset Turnover | 5.71 | 3.16 | 3.07 | 3.30 | 4.08 |
| Asset Turnover | 0.36 | 0.34 | 0.33 | 0.34 | 0.59 |
| Working Capital Turnover Ratio | 0.58 | 0.61 | 0.52 | 0.59 | 1.00 |
| Cash Conversion Cycle | 245.14 | 226.42 | 229.47 | 302.28 | 298.36 |
| Days of Sales Outstanding | 37.84 | 37.39 | 42.27 | 42.28 | 38.13 |
| Days of Inventory Outstanding | 221.46 | 227.12 | 202.10 | 271.29 | 286.67 |
| Days of Payables Outstanding | 14.16 | 38.09 | 14.90 | 11.30 | 26.44 |
| Operating Cycle | 259.30 | 264.51 | 244.37 | 313.57 | 324.80 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.05 | -0.02 | -0.02 | 1.17 | -0.10 |
| Free Cash Flow Per Share | 0.01 | -0.08 | -0.07 | 1.16 | -0.12 |
| Dividend Paid and CapEx Coverage Ratio | 1.39 | -0.44 | -0.41 | 109.06 | -8.71 |
| Capital Expenditure Coverage Ratio | 1.39 | -0.44 | -0.41 | 109.06 | -8.71 |
| Operating Cash Flow Coverage Ratio | 0.19 | -0.08 | -0.07 | 3.55 | -0.29 |
| Operating Cash Flow to Sales Ratio | 0.03 | -0.02 | -0.02 | 0.82 | -0.05 |
| Free Cash Flow Yield | 0.32% | -1.48% | -1.54% | 31.27% | -1.67% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -96.86 | -54.60 | -44.66 | 4.09 | 49.70 |
| Price-to-Sales (P/S) Ratio | 2.91 | 3.78 | 3.46 | 2.60 | 3.56 |
| Price-to-Book (P/B) Ratio | 1.26 | 1.56 | 1.36 | 1.07 | 2.78 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 309.21 | -67.67 | -65.10 | 3.20 | -60.00 |
| Price-to-Operating Cash Flow Ratio | 86.40 | -222.20 | -222.87 | 3.17 | -66.88 |
| Price-to-Earnings Growth (PEG) Ratio | 1.74 | 8.27 | 0.40 | 0.01 | 0.40 |
| Enterprise Value Multiple | -30.86 | -19.00 | -16.19 | -13.51 | 47.74 |
| Enterprise Value | 37.24M | 47.49M | 42.41M | 33.95M | 57.08M |
| EV to EBITDA | -30.86 | -19.00 | -16.19 | -13.51 | 47.74 |
| EV to Sales | 2.86 | 3.76 | 3.46 | 2.59 | 3.22 |
| EV to Free Cash Flow | 303.42 | -67.30 | -65.01 | 3.19 | -54.32 |
| EV to Operating Cash Flow | 84.78 | -220.96 | -222.58 | 3.16 | -60.56 |
| Tangible Book Value Per Share | 3.19 | 3.27 | 3.37 | 3.46 | 2.50 |
| Shareholders’ Equity Per Share | 3.19 | 3.27 | 3.37 | 3.46 | 2.50 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | -0.02 | 0.07 | 0.04 | 0.01 |
| Revenue Per Share | 1.38 | 1.35 | 1.33 | 1.42 | 1.95 |
| Net Income Per Share | -0.04 | -0.09 | -0.10 | 0.90 | 0.14 |
| Tax Burden | 1.03 | 1.02 | 0.93 | 0.96 | 0.99 |
| Interest Burden | 0.25 | 0.31 | 0.36 | -3.15 | 1.41 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.52 | 0.03 | 0.01 | 0.00 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.02 | 0.03 |
| Income Quality | -1.12 | 0.25 | 0.20 | 1.29 | -0.74 |
Currency in USD