<span item_type="fundamental" item_id="a52dc275c17c478d85e9edd38b2ef5a9" counter_id="ST/US/KOSS" env="prod"></span><span item_type="announcement" item_id="577364576323837057" env="prod"></span><p>Revenue: As of FY2026 Q1, the actual value is USD 4.071 M.</p><p>EPS: As of FY2026 Q1, the actual value is USD 0.03.</p><p>EBIT: As of FY2026 Q1, the actual value is USD -338.57 K.</p><p></p><h3>Segment Revenue</h3><ul><li><strong>Net Sales</strong>: $4,070,778 for the three months ended September 30, 2025, compared to $3,201,868 for the same period in the prior year, representing an increase of $868,910 or 27.1%.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li></ul><h3>Operational Metrics</h3><ul><li><strong>Net Income</strong>: $243,729 for the quarter ended September 30, 2025, compared to a net loss of $419,535 for the first quarter of the prior fiscal year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li><li><strong>Gross Margin</strong>: Improved by 340 basis points, moving from 36.6% to 40.0% for the first three months of fiscal year 2026 compared to the same period last year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li><li><strong>Operating Profit</strong>: Loss from operations was - $46,040 for the three months ended September 30, 2025, compared to - $637,133 for the same period in the prior year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li><li><strong>Operating Costs</strong>: Selling, general and administrative expenses were $1,674,732 for the three months ended September 30, 2025, compared to $1,810,059 for the same period in the prior year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li></ul><h3>Cash Flow</h3><ul><li><strong>Interest Income</strong>: $293,128 for the three months ended September 30, 2025, compared to $220,358 for the same period in the prior year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li><li><strong>Interest Expense</strong>: - $599 for the three months ended September 30, 2025, compared to $0 for the same period in the prior year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li></ul><h3>Unique Metrics</h3><ul><li><strong>Direct-to-Consumer (DTC) Sales</strong>: Increased by 22.5%, benefiting from new product launches and new colorways of products launched in the prior fiscal year.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li></ul><h3>Outlook / Guidance</h3><ul><li>The company is closely monitoring the tariff landscape and will act accordingly to minimize negative effects due to reliance on products coming from China.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li><li>The company anticipates potential impacts from general economic conditions, inflationary cost environment, supply chain disruption, public health events, geopolitical instability, consumer demand, competitive and technological developments, foreign currency fluctuations, and costs of operations.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/56701/000005670125000057/koss-20251030xex99_1.htm"></span></li></ul>

Koss | 8-K: FY2026 Q1 Revenue: USD 4.071 M