0000056701-25-000044 | 10-K | XBRL Viewer

SEGMENT INFORMMATION (Tables)

12 Months Ended

Jun. 30, 2025

The CODM regularly reviews revenue, certain significant expense categories, net income 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.


Years Ended June 30,	2025		2024
Net sales	$	12,624,170	$	12,265,069
Cost of goods sold		7,850,572		8,079,622
Gross profit margin		37.8%		34.1%
Selling, general and administrative expenses:
New product certification and compliance testing		226,719		22,036
Legal and professional expense		999,359		940,090
Deferred compensation expense		133,330		96,004
Other selling, general and administrative expenses		5,151,313		4,999,476
Selling, general and administrative expenses		6,510,721		6,057,606
Net loss		(874,831)		(950,911)

Segment net loss includes interest income 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 June 30,	2025		2024
Cash and cash equivalents	$	2,807,797	$	2,837,081
Short term investments		12,879,882		12,104,459
Long term investments		4,000,774		4,994,327
Inventories		4,885,067		4,473,680
Total segment assets		37,184,609		37,199,479

SEGMENT INFORMATION (Summary of Segment Information) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Segment Reporting Information [Line Items]
Net sales	$ 12,624,170	$ 12,265,069
Cost of goods sold	7,850,572	8,079,622
Selling, general and administrative expenses	6,510,721	6,057,606
Net loss	(874,831)	(950,911)
Cash and cash equivalents	2,807,797	2,837,081
Short term investments	12,879,882	12,104,459
Long term investments	4,000,774	4,994,327
Inventories	4,885,067	4,473,680
Total segment assets	37,184,609	37,199,479
Headphones and Related Accessories [Member]
Segment Reporting Information [Line Items]
Net sales	12,624,170	12,265,069
Cost of goods sold	$ 7,850,572	$ 8,079,622
Gross profit margin	37.80%	34.10%
New product certification and compliance testing	$ 226,719	$ 22,036
Legal and professional fees	999,359	940,090
Deferred compensation expense	133,330	96,004
Other selling general and administrative expenses	5,151,313	4,999,476
Selling, general and administrative expenses	6,510,721	6,057,606
Net loss	(874,831)	(950,911)
Cash and cash equivalents	2,807,797	2,837,081
Short term investments	12,879,882	12,104,459
Long term investments	4,000,774	4,994,327
Inventories	4,885,067	4,473,680
Total segment assets	$ 37,184,609	$ 37,199,479

LOSS PER COMMON SHARE

12 Months Ended

Jun. 30, 2025

LOSS PER COMMON SHARE [Abstract]

LOSS PER COMMON SHARE

11. LOSS PER COMMON SHARE

Basic loss per 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:


		Years Ended June 30,
	2025		2024
Numerator
Net (loss) income	$	(874,831)	$	(950,911)

Denominator
Weighted average shares, basic		9,363,117		9,251,373
Dilutive effect of stock compensation awards (1)		—		-
Diluted shares		9,363,117		9,251,373

Net loss attributable to common shareholders per share:
Basic	$	(0.09)	$	(0.10)
Diluted	$	(0.09)	$	(0.10)

(1) Excludes 385,613 and 717,024 weighted average stock options during the years ended June 30, 2025 and 2024 as the impact of such awards was anti-dilutive.

INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
INCOME TAXES [Abstract]
Federal income tax benefit at statutory rate	$ (171,882)	$ (214,457)
State income tax liability, net of federal income tax effect	(28,359)	(41,386)
Increase in valuation allowance	207,877	270,679
Stock option (deduction)	(152,407)	(243)
All other permanent items	(47,104)	(45,299)
R&D credit	(6,999)	(25,459)
Return-to-provision adjustment	3,411	(81,738)
Deferred adjustment related to payroll tax withholding on disqualifying disposition of incentive stock options	33,665	110,906
State tax rate change	43,812	(55,248)
Uncertain tax position	4,279	2,593
Deferred adjustment related to state net operating loss	119,059
Other	12,130	6,048
Total income tax provision (benefit)	$ 17,482	$ (73,604)

INVENTORIES

12 Months Ended

Jun. 30, 2025

INVENTORIES [Abstract]

INVENTORIES

5. INVENTORIES

The components of inventories at June 30, 2025 and 2024 were as follows:


		2025		2024
Raw materials	$	1,966,662	$	1,973,531
Finished goods		4,815,881		4,357,621
Inventories, gross		6,782,543		6,331,152
Reserve for obsolete inventory		(1,897,476)		(1,857,472)
Inventories, net	$	4,885,067	$	4,473,680

LEGAL MATTERS (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
LEGAL MATTERS [Abstract]
Estimate of loss	$ 41,000	$ 41,000
Accrual	$ 41,000	$ 41,000

LEASES

12 Months Ended

Jun. 30, 2025

LEASES [Abstract]

LEASES

14. LEASES

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 the 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 (the “Extended Term”), 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 “Second Extended Term”). 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.

The Company used its incremental borrowing rate as of the date of renewal, May 24, 2022, to recalculate the net present value of the operating lease ROU asset and liability. Both the Extended Term and the Second Extended Term renewal options were included in the calculation of the ROU asset and liability as the Company believes it is reasonably certain to exercise both rights to renew. The non-lease components of the agreement related to common area maintenance charges are accounted for separately.

Supplemental information related to lease expense and valuation of the ROU asset and liability was as follows:


		Year Ended
	2025		2024
Operating lease cost	$	387,669	$	387,669
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(380,000)	$	(380,000)
Weighted-average remaining lease term (in years)		8		9
Weighted-average discount rate		5.25%		5.25%

The maturity schedule of future minimum lease payments and reconciliation to the operating lease liabilities reported on the 2025 Consolidated Balance Sheet is as follows:


Year Ending June 30,
2026	$	380,000
2027		380,000
2028		380,000
2029		397,000
2030		397,000
Thereafter		1,191,000
Total lease payments		3,125,000
Present value adjustment		(583,266)
Total lease liabilities	$	2,541,734

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Jun. 30, 2025 USD ($) item	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)
Accounting Policies Disclosure [Line Items]
Number of subsidiaries \| item	2
Accrued liabilities	$ 582,140	$ 462,858
Deferred revenue	242,644	229,384
Research and development expense	213,870	238,086
Advertising expense	251,966	142,859
Allowance for credit losses	2,043	1,922	$ 6,027
Provision for (recovery of) credit losses	121	(4,105)
Accounts receivable, allowance for credit loss, write-offs	0	0
Accounts receivable, allowance for credit loss, recoveries	0	0
Accounts receivable, net	1,135,672	1,208,319	$ 1,379,517
Allowance for credit losses, held-to-maturity debt securities	0
Income taxes receivable	491,677	722,498
Impairments of long-lived assets	$ 0	0
Adjustment [Member]
Accounting Policies Disclosure [Line Items]
Accrued liabilities		60,511
Deferred revenue		$ (60,511)
Koss UK [Member]
Accounting Policies Disclosure [Line Items]
Ownership percentage	100.00%
Koss Corp B.V. [Member]
Accounting Policies Disclosure [Line Items]
Ownership percentage	100.00%

STOCK REPURCHASE PROGRAM	12 Months Ended
STOCK REPURCHASE PROGRAM	Jun. 30, 2025
STOCK REPURCHASE PROGRAM [Abstract]
STOCK REPURCHASE PROGRAM	13. STOCK REPURCHASE PROGRAM In April 1995, the Board of Directors approved a stock repurchase program authorizing the Company to purchase from time to time up to $2,000,000 of its common stock for its own account. Subsequently, the Board of Directors periodically approved increases in the amount authorized for repurchase under the program. As of June 30, 2025, the repurchase of an aggregate of $45,500,000 of common stock was authorized under the stock repurchase program, of which $43,360,247 had been expended. No shares were repurchased in fiscal year 2025 or 2024.

STOCK OPTIONS (Narrative) (Details) - USD ($)	12 Months Ended
STOCK OPTIONS (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 1,473
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	21 days
Stock or Unit Option Plan Expense	$ 31,782	$ 155,834
2023 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant	0	2,000,000
Employee Stock Option \| 2023 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	10 years
Three to Five Years [Member] \| Employee Stock Option \| 2023 Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Three to Five Years [Member] \| Employee Stock Option \| 2023 Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
10% Stockholder [Member] \| Employee Stock Option \| 2023 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	5 years

STOCK OPTIONS (Stock Option Activity) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2023
STOCK OPTIONS [Abstract]
Shares under option, number of shares (in shares)	655,911	920,911
Exercised, number of shares (in shares)	(156,643)	(65,000)
Expired, number of shares (in shares)	(220,911)	(200,000)
Forfeited, number of shares (in shares)	(5,000)
Shares under option, number of shares (in shares)	273,357	655,911	920,911
Exercisable, number of shares (in shares)	253,357	501,911
Shares under option, stock options price range, lower limit (in dollars per share)	$ 1.73	$ 1.73
Shares under option, stock options price range, upper limit (in dollars per share)	2.65	2.92
Exercised, stock options price range, lower limit (in dollars per share)	1.73	1.73
Exercised, stock options price range, upper limit (in dollars per share)	2.65	2.65
Expired, stock options price range, lower limit (in dollars per share)	2.17	2.92
Forfeited, stock options price range, lower limit (in dollars per share)	1.73
Shares under option, stock options price range, lower limit (in dollars per share)	1.73	1.73	$ 1.73
Shares under option, stock options price range, upper limit (in dollars per share)	2.65	2.65	2.92
Exercisable, stock options price range, lower limit (in dollars per share)	1.73	1.73
Exercisable, stock options price range, upper limit (in dollars per share)	2.65	2.65
Shares under option, weighted average exercise price (in dollars per share)	2.01	2.21
Exercised, weighted average exercise price (in dollars per share)	1.95	2.08
Expired, weighted average exercise price (in dollars per share)	2.17	2.92
Forfeited, weighted average exercise price (in dollars per share)	1.73
Shares under option, weighted average exercise price (in dollars per share)	1.91	2.01	$ 2.21
Exercisable, weighted average exercise price (in dollars per share)	$ 1.93	$ 2.05
Shares under option, weighted average remaining contractual life (Year)	1 year 5 months 12 days	1 year 7 months 24 days	2 years 2 months 15 days
Exercisable, weighted average remaining contractual life (Year)	1 year 1 month 28 days	1 year 2 months 8 days
Shares under option, aggregate intrinsic value of in-the-money options	$ 871,190	$ 1,602,600	$ 1,373,117
Exercisable, aggregate intrinsic value of in-the-money options	$ 803,790	$ 1,202,985

LEASES (Tables)

12 Months Ended

Jun. 30, 2025

LEASES [Abstract]

Lease Expense


		Year Ended
	2025		2024
Operating lease cost	$	387,669	$	387,669
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(380,000)	$	(380,000)
Weighted-average remaining lease term (in years)		8		9
Weighted-average discount rate		5.25%		5.25%

Future Minimum Lease Payments


Year Ending June 30,
2026	$	380,000
2027		380,000
2028		380,000
2029		397,000
2030		397,000
Thereafter		1,191,000
Total lease payments		3,125,000
Present value adjustment		(583,266)
Total lease liabilities	$	2,541,734

ACCRUED LIABILITIES

12 Months Ended

Jun. 30, 2025

ACCRUED LIABILITIES [Abstract]

ACCRUED LIABILITIES

9. ACCRUED LIABILITIES

Accrued liabilities as of June 30, 2025, and 2024 were as follows:


	2025		2024
Cooperative advertising and promotion allowances	$	122,561	$	86,935
Customer credit balances		43,811		33,453
Employee benefits		94,663		72,240
Legal and professional fees		57,300		80,200
Bonus and profit-sharing		30,000		52,563
Sales commissions		50,844		44,045
Sales returns		16,434		11,615
Volume incentive rebates		130,420		48,896
Other		36,107		32,911
Total accrued liabilities	$	582,140	$	462,858

ACCRUED LIABILITIES (Schedule of Accrued Liabilities) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
ACCRUED LIABILITIES [Abstract]
Cooperative advertising and promotion allowances	$ 122,561	$ 86,935
Customer credit balances	43,811	33,453
Employee benefits	94,663	72,240
Legal and professional fees	57,300	80,200
Bonus and profit-sharing	30,000	52,563
Sales commissions	50,844	44,045
Sales returns	16,434	11,615
Volume incentive rebates	130,420	48,896
Other	36,107	32,911
Total accrued liabilities	$ 582,140	$ 462,858

CREDIT FACILITY (Narrative) (Details) - USD ($)	12 Months Ended
CREDIT FACILITY (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Line of Credit Facility [Line Items]
Interest expense	$ 0	$ 0
Town Bank [Member] \| Credit Agreement [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 5,000,000
Unused line fees	0.00%
Outstanding borrowings	$ 0	$ 0
Town Bank [Member] \| Amended Credit Agreement [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 1,000,000
Spread on variable interest rate	1.50%

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Jun. 30, 2025	Jun. 30, 2024
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 12,624,170	$ 12,265,069
Cost of goods sold	7,850,572	8,079,622
Gross profit	4,773,598	4,185,447
Selling, general and administrative expenses	6,510,721	6,057,606
Loss from operations	(1,737,123)	(1,872,159)
Interest income	879,774	847,644
Loss before income tax provision (benefit)	(857,349)	(1,024,515)
Income tax provision (benefit)	17,482	(73,604)
Net loss	$ (874,831)	$ (950,911)
Loss per common share:
Basic (in dollars per share)	$ (0.09)	$ (0.10)
Diluted (in dollars per share)	$ (0.09)	$ (0.10)
Weighted-average number of shares:
Basic (in shares)	9,363,117	9,251,373
Diluted (in shares)	9,363,117	9,251,373

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
EQUIPMENT AND LEASEHOLD IMPROVEMENTS [Abstract]
Depreciation expense	$ 237,210	$ 192,272

LEGAL MATTERS

12 Months Ended

Jun. 30, 2025

LEGAL MATTERS [Abstract]

LEGAL MATTERS

19. LEGAL MATTERS

As of June 30, 2025, the Company is involved in the following matters described below:

As previously reported, the Company maintains a program focused on enforcing its intellectual property and, in particular, certain of its patent portfolio. The Company has 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 Consolidated 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.

In early fiscal year 2020, the Company was notified by One-E-Way, Inc. that some of the Company's wireless products may infringe on certain One-E-Way patents. A Supplemental Notice of Infringement was sent to the Company on March 18, 2025. The Company is investigating the merits of the notice. Depending on the results of the investigation and the defense of these allegations, the ultimate resolution of this matter may have a material effect on the Company's Consolidated Financial Statements. The Company estimates that this matter will ultimately be resolved at a cost of approximately $41,000 and has accrued this amount in accrued liabilities as of June 30, 2025 and 2024.

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

We are also subject to a variety of other claims and suits that arise from time to time in the ordinary course of our business. Although management currently believes that resolving these claims against us, individually or in aggregate, will not have a material adverse impact on our Consolidated Financial Statements, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future.

REVENUE RECOGNITION (Narrative) (Details) - USD ($)	12 Months Ended
REVENUE RECOGNITION (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 230,192	$ 308,851
Deferred revenue liability			$ 422,303
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 + Details

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

12 Months Ended

Jun. 30, 2025

EQUIPMENT AND LEASEHOLD IMPROVEMENTS [Abstract]

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

6. EQUIPMENT AND LEASEHOLD IMPROVEMENTS

The major categories of equipment and leasehold improvements at June 30, 2025 and 2024 are summarized as follows:



	Estimated useful lives (in years)		2025		2024
Machinery and equipment	5 - 10	$	619,064	$	619,064
Furniture and office equipment	5 - 10		337,419		337,419
Tooling	5		3,898,743		3,765,766
Computer & technology equipment	3 - 5		197,073		197,073
Leasehold improvements	3 - 11		3,591,681		3,171,070
Assets in progress	N/A		297,120		359,990
			8,941,100		8,450,382
Less: accumulated depreciation and amortization			7,464,202		7,226,991
Equipment and leasehold improvements, net		$	1,476,898	$	1,223,391

During the fiscal years ended June 30, 2025 and 2024, depreciation expense was $237,210 and $192,272, respectively.

INVENTORIES (Tables)

12 Months Ended

Jun. 30, 2025

INVENTORIES [Abstract]

Components of Inventories


		2025		2024
Raw materials	$	1,966,662	$	1,973,531
Finished goods		4,815,881		4,357,621
Inventories, gross		6,782,543		6,331,152
Reserve for obsolete inventory		(1,897,476)		(1,857,472)
Inventories, net	$	4,885,067	$	4,473,680

INCOME TAXES (Schedule Of Change In Valuation Allowance) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
INCOME TAXES [Abstract]
Balance, beginning of year	$ (10,176,697)	$ (9,906,018)
Decrease (Increase) in valuation allowance	(207,877)	(270,679)
Balance, end of year	$ (10,384,574)	$ (10,176,697)

INVENTORIES (Components of Inventories) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
INVENTORIES [Abstract]
Raw materials	$ 1,966,662	$ 1,973,531
Finished goods	4,815,881	4,357,621
Inventories, gross	6,782,543	6,331,152
Reserve for obsolete inventory	(1,897,476)	(1,857,472)
Inventories, net	$ 4,885,067	$ 4,473,680

INVESTMENTS (Summary of Unrealized Positions for Held-to-Maturity Debt Securities) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost basis	$ 16,880,656	$ 17,098,786
Gross unrealized gains	52,103
Gross unrealized losses	625	56,278
Fair Value	16,932,134	17,042,508
US Treasury Securities [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost basis	16,880,656	17,098,786
Gross unrealized gains	52,103
Gross unrealized losses	625	56,278
Fair Value	$ 16,932,134	$ 17,042,508

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
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+ Details

INVESTMENTS (Summary of Held-to-Maturity Debt Securities by Contractual Maturity) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Amortized cost basis
Due within one year	$ 12,879,882	$ 12,104,459
Due after one year through five years	4,000,774	4,994,327
Amortized cost basis	16,880,656	17,098,786
Fair Value
Due within one year	12,909,183	12,075,702
Due after one year through five years	4,022,951	4,966,806
Fair Value	$ 16,932,134	$ 17,042,508

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Paid in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Jun. 30, 2023	9,234,795
Balance at Jun. 30, 2023	$ 46,174	$ 13,113,993	$ 18,647,111	$ 31,807,278
Net loss			(950,911)	(950,911)
Stock-based compensation expense		155,834		$ 155,834
Exercise of common stock options (in shares)	65,000			65,000
Exercise of common stock options	$ 325	134,650		$ 134,975
Balance (in shares) at Jun. 30, 2024	9,299,795			9,299,795
Balance at Jun. 30, 2024	$ 46,499	13,404,477	17,696,200	$ 31,147,176
Net loss			(874,831)	(874,831)
Stock-based compensation expense		31,782		$ 31,782
Exercise of common stock options (in shares)	156,643			156,643
Exercise of common stock options	$ 783	305,125		$ 305,908
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

- Definition

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

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- Definition

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

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+ Details

ACCRUED LIABILITIES (Tables)

12 Months Ended

Jun. 30, 2025

ACCRUED LIABILITIES [Abstract]

Schedule of Accrued Liabilities


	2025		2024
Cooperative advertising and promotion allowances	$	122,561	$	86,935
Customer credit balances		43,811		33,453
Employee benefits		94,663		72,240
Legal and professional fees		57,300		80,200
Bonus and profit-sharing		30,000		52,563
Sales commissions		50,844		44,045
Sales returns		16,434		11,615
Volume incentive rebates		130,420		48,896
Other		36,107		32,911
Total accrued liabilities	$	582,140	$	462,858

EMPLOYEE BENEFIT PLANS

12 Months Ended

Jun. 30, 2025

EMPLOYEE BENEFIT PLANS [Abstract]

EMPLOYEE BENEFIT PLANS

16. EMPLOYEE BENEFIT PLANS

The Company amended and restated its Koss Employee Stock Ownership Trust (“KESOT”) effective July 1, 2023 and received approval from the Board of Directors on July 26, 2023. Substantially all domestic employees are participants in the KESOT under which an annual contribution in either cash or common stock may be made at the discretion of the Board of Directors. All contributions to date have been fully allocated to employees’ company contribution accounts. No contributions were made for the years ended June 30, 2025 or 2024, respectively.

The Company maintains a retirement savings plan under Section 401(k) of the Internal Revenue Code. This plan covers all employees of the Company who have completed one full fiscal quarter of service. Matching contributions can be made at the discretion of the Board of Directors. For fiscal years 2025 and 2024, the matching contribution was 25% of employee contributions to the plan. Vesting of Company contributions occurs immediately. Company contributions were $79,240 and $80,831 during 2025 and 2024, respectively.

REVENUE RECOGNITION (Disaggregation of Revenue) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Disaggregation of Revenue [Line Items]
Net Sales	$ 12,624,170	$ 12,265,069
United States [Member]
Disaggregation of Revenue [Line Items]
Net Sales	8,968,799	9,795,438
Export [Member]
Disaggregation of Revenue [Line Items]
Net Sales	$ 3,655,371	$ 2,469,631

- 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 + Details

- 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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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Section 50
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Paragraph 22
-Subparagraph (a)
-Publisher FASB
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

CONCENTRATIONS (Narrative) (Details) - customer	12 Months Ended
CONCENTRATIONS (Narrative) (Details) - customer	Jun. 30, 2025	Jun. 30, 2024
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Concentration Risk [Line Items]
Number of major customers	3
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Access Catalog [Member]
Concentration Risk [Line Items]
Concentration risk percentage	16.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Amazon [Member]
Concentration Risk [Line Items]
Concentration risk percentage	11.00%	15.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Ingram Micro [Member]
Concentration Risk [Line Items]
Concentration risk percentage	13.00%	18.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| The Computer Supply People [Member]
Concentration Risk [Line Items]
Concentration risk percentage		12.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Number of major customers	5	5
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Five Largest Clients [Member]
Concentration Risk [Line Items]
Concentration risk percentage	50.00%	46.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Amazon [Member]
Concentration Risk [Line Items]
Concentration risk percentage	19.00%	17.00%
Geographic Concentration Risk [Member] \| Trade Accounts Receivable [Member] \| Foreign [Member]
Concentration Risk [Line Items]
Concentration risk percentage	5.00%	5.00%
Geographic Concentration Risk [Member] \| Manufacturing Costs Benchmark [Member] \| Vendor One [Member]
Concentration Risk [Line Items]
Concentration risk percentage	68.00%	65.00%
Geographic Concentration Risk [Member] \| Manufacturing Costs Benchmark [Member] \| China [Member]
Concentration Risk [Line Items]
Number of major vendors	2
Maximum [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Access Catalog [Member]
Concentration Risk [Line Items]
Concentration risk percentage		10.00%
Maximum [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| The Computer Supply People [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%

EMPLOYEE BENEFIT PLANS (Narrative) (Details) - USD ($)	12 Months Ended
EMPLOYEE BENEFIT PLANS (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Company contributions	$ 79,240	$ 80,831
Matching contributions, percent	25.00%	25.00%
Koss Employee Stock Ownership Trust [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Contributions	$ 0	$ 0

REVENUE RECOGNITION

12 Months Ended

Jun. 30, 2025

REVENUE RECOGNITION [Abstract]

REVENUE RECOGNITION

3. 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:


	2025		2024
United States	$	8,968,799	$	9,795,438
Export		3,655,371		2,469,631
Net Sales	$	12,624,170	$	12,265,069

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. The Company recognized revenue, which was included in the deferred revenue liability at the beginning of the periods, of $230,192 and $308,851 in the years ended June 30, 2025 and 2024, respectively, for performance obligations related to consumer and customer warranties. The deferred revenue liability was $422,303 as of June 30, 2023. The Company estimates that the deferred revenue performance obligations are satisfied within 1 to 3 years and therefore uses the same time frame 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

INVESTMENTS (Tables)

12 Months Ended

Jun. 30, 2025

INVESTMENTS [Abstract]

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


	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


	Amortized Cost Basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	17,098,786	$	—	$	56,278	$	17,042,508
Total	$	17,098,786	$	—	$	56,278	$	17,042,508

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


	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


	Amortized Cost Basis		Fair Value
Due within one year	$	12,104,459	$	12,075,702
Due after one year through five years		4,994,327		4,966,806
Total	$	17,098,786	$	17,042,508

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-Publisher FASB
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 5
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
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-Section 50
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-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
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-Publisher FASB
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Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section 50
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-Publisher FASB
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Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Section 50
-Paragraph 5B
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

+ Details

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
CONSOLIDATED BALANCE SHEETS [Abstract]
Accounts receivable, allowance for credit losses	$ 2,043	$ 1,922
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)	9,456,438	9,299,795
Common stock, shares outstanding (in shares)	9,456,438	9,299,795

INVESTMENTS

12 Months Ended

Jun. 30, 2025

INVESTMENTS [Abstract]

INVESTMENTS

4. INVESTMENTS

The following tables summarize the unrealized positions for the held-to-maturity debt securities as of June 30, 2025 and 2024, respectively:


	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


	Amortized Cost Basis		Gross unrealized gains		Gross unrealized losses		Fair Value
US Treasury securities	$	17,098,786	$	—	$	56,278	$	17,042,508
Total	$	17,098,786	$	—	$	56,278	$	17,042,508

The following tables summarize the fair value and amortized cost basis of the held-to-maturity debt securities by contractual maturity as of June 30, 2025 and 2024, respectively:


	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


	Amortized Cost Basis		Fair Value
Due within one year	$	12,104,459	$	12,075,702
Due after one year through five years		4,994,327		4,966,806
Total	$	17,098,786	$	17,042,508

STOCK OPTIONS (Nonvested Option Activity) (Details) - $ / shares	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
STOCK OPTIONS [Abstract]
Non-vested (in shares)	154,000	388,666
Vested (in shares)	(129,000)	(234,666)
Forfeited (in shares)	(5,000)
Non-vested (in shares)	20,000	154,000
Non-vested, weighted average grant date fair value (in dollars per share)	$ 1.14	$ 1.17
Vested, weighted average grant date fair value (in dollars per share)	1.12	1.19
Forfeited, weighted average grant date fair value (in dollars per share)	1.22
Non-vested, weighted average grant date fair value (in dollars per share)	$ 1.22	$ 1.14

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Current assets:
Cash and cash equivalents	$ 2,807,797	$ 2,837,081
Short term investments	12,879,882	12,104,459
Accounts receivable, less allowance for credit losses of $2,043 and $1,922, respectively	1,135,672	1,208,319
Inventories	4,885,067	4,473,680
Prepaid expenses and other current assets	738,330	1,081,437
Interest receivable	121,178	170,429
Income taxes receivable	36,179	41,756
Total current assets	22,604,105	21,917,161
Equipment and leasehold improvements, net	1,476,898	1,223,391
Other assets:
Long term investments	4,000,774	4,994,327
Operating lease right-of-use asset	2,518,088	2,765,445
Cash surrender value of life insurance	6,584,744	6,299,155
Total other assets	13,103,606	14,058,927
Total assets	37,184,609	37,199,479
Current liabilities:
Accounts payable	819,330	329,829
Accrued liabilities	582,140	462,858
Deferred revenue	242,644	229,384
Operating lease liability	252,579	239,688
Income taxes payable	42,958	35,899
Total current liabilities	1,939,651	1,297,658
Long-term liabilities:
Deferred compensation	2,226,454	2,093,124
Deferred revenue	119,314	119,787
Operating lease liability	2,289,155	2,541,734
Total long-term liabilities	4,634,923	4,754,645
Total liabilities	6,574,574	6,052,303
Stockholders' equity:
Common stock, $0.005 par value, authorized 20,000,000 shares; issued and outstanding 9,456,438 and 9,299,795, respectively	47,282	46,499
Paid in capital	13,741,384	13,404,477
Retained earnings	16,821,369	17,696,200
Total stockholders' equity	30,610,035	31,147,176
Total liabilities and stockholders' equity	$ 37,184,609	$ 37,199,479

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Summary of Major Categories of Equipment and Leasehold Improvements) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 8,941,100	$ 8,450,382
Less: accumulated depreciation and amortization	7,464,202	7,226,991
Equipment and leasehold improvements, net	1,476,898	1,223,391
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 619,064	619,064
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	10 years
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 337,419	337,419
Furniture and Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Furniture and Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	10 years
Tooling [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Property, plant and equipment, gross	$ 3,898,743	3,765,766
Computer & Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 197,073	197,073
Computer & Technology Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	3 years
Computer & Technology Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,591,681	3,171,070
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	3 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	11 years
Assets in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 297,120	$ 359,990

DEFERRED COMPENSATION

12 Months Ended

Jun. 30, 2025

DEFERRED COMPENSATION [Abstract]

DEFERRED COMPENSATION

10. DEFERRED COMPENSATION

As of June 30, 2025 and 2024, the Company has a deferred compensation agreement with a current officer. 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 Consolidated Statements of Operations. The Company's non-current deferred compensation obligation is recorded as deferred compensation in the Consolidated Balance Sheets.

The deferred compensation liability of $2,226,454 and $2,093,142 recorded at June 30, 2025 and June 30, 2024, respectively, relates to a supplemental retirement plan for a current officer that calls for annual cash compensation following retirement from the Company in an amount equal to 2% of base salary, as defined in the agreement, multiplied by the number of years of service to the Company. The retirement payments are to be paid monthly to the officer until his death and then to his surviving spouse monthly until her death. Deferred compensation expense of $133,330 and $96,004 was recognized under this arrangement during the years ended June 30, 2025 and 2024, respectively, to record the liability at net present value of the future expected payments. The net present value was calculated using a discount factor of 5.81% and 5.55% at June 30, 2025 and 2024, respectively. The life expectancies used in the calculation of net present value were 17.30 and 18.10 years for fiscal years ended June 30, 2025 and 2024, respectively. The increase in the deferred compensation expense recorded in the year ended June 30, 2025 compared to the prior year was due mainly to the annual increase in the future payments under the arrangement along with the reduction in the time period before payments commence, offset partially by the increase in the discount factor. The current officer's retirement date is estimated to be October 2029.

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables)

12 Months Ended

Jun. 30, 2025

EQUIPMENT AND LEASEHOLD IMPROVEMENTS [Abstract]

Summary of Major Categories of Equipment and Leasehold Improvements



	Estimated useful lives (in years)		2025		2024
Machinery and equipment	5 - 10	$	619,064	$	619,064
Furniture and office equipment	5 - 10		337,419		337,419
Tooling	5		3,898,743		3,765,766
Computer & technology equipment	3 - 5		197,073		197,073
Leasehold improvements	3 - 11		3,591,681		3,171,070
Assets in progress	N/A		297,120		359,990
			8,941,100		8,450,382
Less: accumulated depreciation and amortization			7,464,202		7,226,991
Equipment and leasehold improvements, net		$	1,476,898	$	1,223,391

INCOME TAXES (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2023
INCOME TAXES [Abstract]
Deferred compensation	$ 541,577	$ 523,785
Stock-based compensation	34,315	76,532
Accrued expenses and reserves	498,423	501,736
Deferred revenue	123,766	102,519
Federal and state net operating loss carryforwards	8,697,265	8,508,548
IRC Section 174 research and development costs	127,053	116,204
Credit carryforwards	173,529	184,406
Equipment and leasehold improvements	184,868	159,648
Operating lease liability	618,268	696,026
Valuation allowance	(10,384,574)	(10,176,697)	$ (9,906,018)
Total deferred income tax assets	614,490	692,707
Operating right-of-use asset	(612,516)	(692,028)
Other	(1,974)	(679)
Total deferred income tax liabilities	(614,490)	(692,707)
Net deferred income tax assets

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

12 Months Ended

Jun. 30, 2025

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Abstract]

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

2. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Pronouncements

In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU expands annual and interim segment disclosure requirements by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and are included in each reported measure of segment profit or loss. The amendments also require disclosure of an amount for “other segment items” and additional interim information about segment profit or loss and assets.

The Company has a single reportable segment. Upon adoption of ASU 2023-07, the Company will be required to provide annual and interim disclosures of significant expense categories such as cost of goods sold, selling and general and administrative expenses when those amounts are regularly provided to the CODM, as well as a description of other segment items.

The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with retrospective application to all prior periods presented. Because ASU 2023-07 relates solely to disclosure requirements, adoption does not have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. See Note 18 for additional information.

Recently Issued Accounting Pronouncements Not Yet Adopted

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 will be effective for annual periods beginning after December 15, 2024, or the Company’s fiscal year ending June 30, 2026. Management is currently assessing the impact of the adoption of this standard on the Company’s Consolidated Financial Statements.

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 these 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

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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+ Details

LOSS PER COMMON SHARE (Tables)

12 Months Ended

Jun. 30, 2025

LOSS PER COMMON SHARE [Abstract]

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


		Years Ended June 30,
	2025		2024
Numerator
Net (loss) income	$	(874,831)	$	(950,911)

Denominator
Weighted average shares, basic		9,363,117		9,251,373
Dilutive effect of stock compensation awards (1)		—		-
Diluted shares		9,363,117		9,251,373

Net loss attributable to common shareholders per share:
Basic	$	(0.09)	$	(0.10)
Diluted	$	(0.09)	$	(0.10)

(1) Excludes 385,613 and 717,024 weighted average stock options during the years ended June 30, 2025 and 2024 as the impact of such awards was anti-dilutive.

INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2025

INCOME TAXES [Abstract]

Components of Income Tax (Benefit) Provision


Years Ended June 30,	2025		2024
Current:
Federal	$	5,570	$	(81,278)
State		11,912		7,674
Deferred		—		—
Total income tax provision (benefit)	$	17,482	$	(73,604)

Effective Income Tax Rate Reconciliation


Years Ended June 30,	2025		2024
Federal income tax benefit at statutory rate	$	(171,882)	$	(214,457)
State income tax liability, net of federal income tax effect		(28,359)		(41,386)
Increase in valuation allowance		207,877		270,679
Stock option (deduction)		(152,407)		(243)
All other permanent items		(47,104)		(45,299)
R&D credit		(6,999)		(25,459)
Return-to-provision adjustment		3,411		(81,738)
Deferred adjustment related to payroll tax withholding on disqualifying disposition of incentive stock options		33,665		110,906
State tax rate change		43,812		(55,248)
Uncertain tax position		4,279		2,593
Deferred adjustment related to state net operating loss		119,059		—
Other		12,130		6,048
Total income tax provision (benefit)	$	17,482	$	(73,604)

Schedule of Deferred Income Tax Assets and Liabilities


	2025		2024
Deferred income tax assets:
Deferred compensation	$	541,577	$	523,785
Stock-based compensation		34,315		76,532
Accrued expenses and reserves		498,423		501,736
Deferred revenue		123,766		102,519
Federal and state net operating loss carryforwards		8,697,265		8,508,548
IRC Section 174 research and development costs		127,053		116,204
Credit carryforwards		173,529		184,406
Equipment and leasehold improvements		184,868		159,648
Operating lease liability		618,268		696,026
Valuation allowance		(10,384,574)		(10,176,697)
Total deferred income tax assets		614,490		692,707

Deferred income tax liabilities:
Operating right-of-use asset		(612,516)		(692,028)
Other		(1,974)		(679)
Total deferred income tax liabilities		(614,490)		(692,707)
Net deferred income tax assets	$	—	$	—

Schedule of Change in Valuation Allowance


	Balance,		Decrease (Increase)
	beginning		in valuation		Balance,
Years Ended June 30,	of year		allowance		end of year
2025	$	(10,176,697)	$	(207,877)	$	(10,384,574)
2024	$	(9,906,018)	$	(270,679)	$	(10,176,697)

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Policy)

12 Months Ended

Jun. 30, 2025

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Abstract]

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted

REVENUE RECOGNITION (Tables)

12 Months Ended

Jun. 30, 2025

REVENUE RECOGNITION [Abstract]

Disaggregation of Revenue


	2025		2024
United States	$	8,968,799	$	9,795,438
Export		3,655,371		2,469,631
Net Sales	$	12,624,170	$	12,265,069

LOSS PER COMMON SHARE (Reconciliation of Numerator and Denominator Used to Calculate Basic and Diluted Income (Loss) per Share) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
LOSS PER COMMON SHARE [Abstract]
Net (loss) income	$ (874,831)	$ (950,911)
Weighted average shares, basic (in shares)	9,363,117	9,251,373
Diluted shares (in shares)	9,363,117	9,251,373
Basic (in dollars per share)	$ (0.09)	$ (0.10)
Diluted (in dollars per share)	$ (0.09)	$ (0.10)
Anti-dilutive shares	385,613	717,024

- Definition

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

+ References

+ 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

+ Details

- Definition

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

+ References

+ Details

SUBSEQUENT EVENTS

12 Months Ended

Jun. 30, 2025

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

20. SUBSEQUENT EVENTS

The Company leases a reach truck under a financing lease arrangement. The lease has a non-cancelable term of 36 months and requires monthly payments of $990, due on the first day of each month, beginning July 1, 2025. The lease contains a $1 purchase option at the end of the lease term that the Company is reasonably certain to exercise, and at which time ownership of the lift truck will transfer to the Company.

At lease commencement, the Company recognized a right-of-use (“ROU”) asset and a corresponding lease liability of $31,716, representing the present value of lease payments discounted at the current borrowing rate per the lessor of 7.75%. The ROU asset will be presented within Other Assets and will be amortized over the lease term. The lease liability will be presented within Current and Long-Term Liabilities on the Consolidated Balance Sheet.

On July 4, 2025, the U.S. Congress enacted the One Big Beautiful Bill Act (the “OBBB Act”), which introduced significant tax changes such as making permanent many of the provisions of the TCJA, while introducing new, or restructuring other, tax policies. The provisions include modification to corporate tax rates, expensing rules for research and development, restoration of the 100% bonus depreciation deduction, treatment of foreign income and various other changes to credits and deductions.

The Company will assess the specific financial statement implications and evaluate the impacts on income taxes payable, deferred tax assets and liabilities (including valuation allowances), and the effective tax rate, in accordance with ASC 740. Given the complexity of the legislation and the variables involved, management is currently unable to reasonably estimate the financial impact on the Company.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jun. 30, 2025

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF BUSINESS — Koss Corporation ("Koss"), a Delaware corporation, and its 100%-owned subsidiaries (collectively the "Company"), reports its finances as a single reporting segment, as the Company’s only business line is the design, manufacture and sale of stereo headphones and related accessories. The Company leases its plant and office in Milwaukee, Wisconsin. The domestic market is served by domestic sales representatives and independent manufacturers' representatives working directly with certain retailers, distributors, and original equipment manufacturers. International markets are served by domestic sales representatives and sales personnel in the Netherlands and the Caucasus region which utilize independent distributors in several foreign countries. The Company has two subsidiaries, Koss Corp B.V. and Koss U.K. Limited ("Koss UK"), which were formed to comply with certain European Union ("EU") requirements. Koss Corp B.V. and Koss UK are non-operating and hold no assets.

BASIS OF PRESENTATION AND CONSOLIDATION — The Consolidated Financial Statements include the accounts of Koss and its subsidiaries, Koss Corp B.V. and Koss UK, which are 100%-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.

USE OF ESTIMATES — The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenue and expenses during the reported periods. Actual results could differ from those estimates. During the quarter ended September 30, 2024, the Company reclassified certain amounts on its June 30, 2024 balance sheet to enhance clarity and consistency in financial statement reporting. Specifically, short-term deferred revenue liabilities related to estimated volume incentive rebates and sales returns were reclassified to accrued liabilities to reflect that revenue was already recognized on the sales related to these liabilities. To conform with current period presentation, the Company reclassified $60,511 to accrued liabilities at June 30, 2024. This reclassification does not affect the total assets, total liabilities, or equity of the Company.

REVENUE RECOGNITION — Revenues from product sales are recognized when the customer obtains control of the product, which typically occurs upon shipment from the Company's facility. There are a very limited number of customers for which control does not pass until they have received the products at their facility. Revenue from product sales is adjusted for estimated warranty obligations and variable consideration, which are detailed below. The amount of revenue recognized is to reflect the consideration expected to be received for those goods or services.

Warranties - The Company offers a lifetime warranty to consumers in the United States and certain other countries. This lifetime warranty creates a future performance obligation. The Company determines the standalone selling price for this performance obligation using the cost-plus method. There are also certain foreign distributors that receive warranty repair parts and replacement headphones to satisfy warranty obligations in those countries. The Company defers revenue to recognize the future obligations related to these warranties. The deferred revenue is based on historical analysis of warranty claims relative to sales. This deferred revenue reflects the Company's best estimates of the amount of warranty returns and repairs it will experience during those future periods. If future warranty activity varies from the estimates, the Company will adjust the estimated deferred revenue, which would affect net sales and operating results in the period that such adjustment becomes known. The Company typically receives payment for product at the time of shipment or under normal collection terms, which are generally 30-60 days. The Company estimates that the warranty related performance obligation is satisfied within one to three years and therefore uses that same time frame for recognition of the deferred revenue, using amortization of 50% in year 1, 30% in year 2, and 20% in year 3 for domestic sales. Export deferred revenue, where applicable, is recognized over a 12-month period from date of shipment.

Reserves for Variable Consideration - Revenue from product sales is recorded at the net sales price, which includes estimates of variable consideration for which reserves are established and which result from returns, rebates, and co-pay assistance that are offered within contracts between the Company and its customers. Overall, these reserves reflect the Company's best estimates of the amount of consideration to which it is entitled based on the terms of the contract. If actual results in the future vary from the estimates, the Company will adjust these estimates, which would affect net sales and operating results in the period such variances become known.

Product Returns - The Company generally offers customers a limited right of return. The Company estimates the amount of product sales that may be returned by its customers and records the estimate as a reduction of revenue in the period the related product revenue is recognized. Product return liabilities are estimated using historical sales and returns information. If actual results in the future vary from the estimates, the Company will adjust these estimates, which would affect net sales and operating results in the period such variances become known.

Volume Rebates - The Company offers volume rebates to certain customers in the United States and certain foreign distributors. These volume rebates are tied to sales volume within specified periods. The amount of revenue is reduced for variable consideration related

to customer rebates, which are calculated using expected values and is based on program specific factors such as expected rebate percentages and expected volumes. Changes in such accruals may be required if actual sales volume differs from estimated sales volume, which would affect net sales and operating results in the period such variances become known.

Seller Fees – The Company pays fees to a major online marketplace for use of its services. Referral fees, the commission paid to the online platform to cover the costs associated with promoting, advertising, and facilitating product sales to its customers, are calculated as a percentage of the sales price and are imposed on sales of all products sold through the marketplace. When orders are fulfilled by the online marketplace, the Company is assessed fulfillment fees to cover the cost of fulfillment of the order as well as the assumption of risk of inventory control, damages and returns. The fees assessed are based on a product’s category, price, size and weight and are deducted from the sales price of each product prior to remittance to the Company with revenue reported on a net basis. Revenue from orders obtained through the online marketplace, but fulfilled by the Company direct to the end customer, are reported as gross sales and referral fees are recorded as selling expense in selling, general and administrative expenses. The Company’s related fulfillment costs are recorded in cost of goods sold.

Sales Commissions - The Company has elected the practical expedient of not capitalizing sales commissions.

RESEARCH AND DEVELOPMENT — Research and development is primarily comprised of product prototypes and testing. These activities, charged to operations as a component of selling, general and administrative expenses in the accompanying Consolidated Statements of Operations, amounted to $213,870 and $238,086 in 2025 and 2024, respectively.

ADVERTISING COSTS — Advertising costs included within selling, general and administrative expenses in the accompanying Consolidated Statements of Operations were $251,966 in 2025 and $142,859 in 2024. Such costs are expensed as incurred.

INCOME TAXES — The Company operates as a C Corporation under the Internal Revenue Code (the “Code”). Amounts provided for income tax expense (benefit) are based on income reported for financial statement purposes and do not necessarily represent amounts currently payable under tax laws. Deferred income tax assets and liabilities are computed annually for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. As changes in tax laws or rates are enacted, deferred income tax assets and liabilities are adjusted through the provision (benefit) for income taxes. The differences relate principally to different methods used for depreciation and amortization for income tax purposes, net operating loss carryforwards, capitalization requirements of the Code, allowances for doubtful accounts, provisions for excess and obsolete inventory, stock-based compensation, warranty reserves, and other income tax-related carryforwards. A valuation allowance is established when necessary to reduce deferred income tax assets to the amount that is more likely than not to be realized.

PATENT COSTS — The Company incurs on-going legal fees and filing costs related to the patent portfolio. These costs are expensed in the period they are incurred since no patent legal costs are probable to provide a future economic benefit.

LOSS PER COMMON SHARE — Loss per common share is calculated under the provisions of Topic 260 in the Accounting Standards Codification (“ASC”) which provides for calculation of “basic” and “diluted” loss per share. Basic loss per common share includes no dilution and is computed by dividing net loss by the weighted average common shares outstanding for the period. Diluted loss per common share reflects the potential dilution of securities that could share in the earnings losses of an entity. See Note 11 for additional information on loss per common share.

CASH AND CASH EQUIVALENTS — The Company considers depository accounts and investments with a maturity at the date of acquisition and expected usage of three months or less to be cash and cash equivalents. The Company maintains its cash on deposit at a commercial bank located in the United States of America. The Company periodically has cash balances in excess of insured amounts. The Company has not experienced, and does not expect to incur, any losses on these deposits.

ACCOUNTS RECEIVABLE — Accounts receivable consist of unsecured trade receivables due from customers. An allowance for credit losses is deducted from the cost basis of the receivables and is estimated using the aging method whereby expected credit losses are determined on the basis of how long a receivable has been outstanding as well as historical loss data. The estimates are then adjusted for changes in the risk characteristics of the Company’s customer base, changes in credit practices, current conditions, and reasonable and supportable future forecasts that would impact the collectability of the receivables.

At June 30, 2025 and 2024, the allowance for credit losses was $2,043 and $1,922, respectively. Adjustments of $121 and ($4,105) were made during the years ended June 30, 2025 and 2024, respectively, to record the appropriate allowance per the aging method. No write-offs were necessary and there were no recoveries on prior losses in fiscal years 2025 and 2024. As such, the impact of the change on the Company’s financial statements was not significant. The opening balance of accounts receivable was $1,379,517 at June 30, 2023, net of the allowance for credit losses of $6,027.

PREPAID EXPENSES AND OTHER CURRENT ASSETS — Prepaid expenses and other current assets consist primarily of advance payments for software subscriptions and other services to be received in future periods, partial downpayments for inventory not yet received and a refund due from the Internal Revenue Service (“IRS”) for overpayment of improperly withheld amounts for Social Security and Medicare (“FICA”) taxes on the taxable gains resulting from disqualifying dispositions of Incentive Stock Options (ISO) beginning in fiscal year 2021. The Company has reimbursed the employees for the over withheld taxes.

As of June 30, 2025 and 2024, the net refund expected from the IRS is $491,677 and $722,498, respectively, and is included in prepaid expenses and other current assets on the Consolidated Balance Sheets.

INVESTMENTS — Debt securities are classified as held-to-maturity as the Company has the positive intent and ability to hold them to maturity. The securities are carried at amortized cost as current or noncurrent based upon maturity date and unrealized gains and losses are recognized when realized. The amortized cost of debt securities is adjusted for amortization of premium and accretion of discount to maturity. Such amortization or accretion is included in interest income, along with other interest on cash and cash equivalents. Accrued interest receivable on held-to-maturity debt securities is shown separately on the Consolidated Balance Sheets and is not included in any estimate for credit losses. No allowance for credit losses on held-to-maturity 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 4 for additional information on investments.

INVENTORIES — As of June 30, 2025 and 2024, the Company’s inventory was recorded using standard cost which approximates the lower of first in first out (“FIFO”) cost or net realizable value. The carrying value of inventory is reviewed for impairment on at least a quarterly basis, or more frequently if warranted due to changes in market conditions. See Note 5 for additional information on inventory.

EQUIPMENT AND LEASEHOLD IMPROVEMENTS — Equipment and leasehold improvements are stated at cost. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or the estimated useful life of the asset. Major expenditures for leasehold improvements and equipment and significant renewals are capitalized. Maintenance, repairs and minor renewals are expensed as incurred. When assets are retired or otherwise disposed of, their costs and related accumulated depreciation and amortization are removed from the accounts and any resulting gains or losses are included in operations. See Note 6 for additional information on equipment and leasehold improvements.

LEASES — The Company determines if a contract is a lease at the date of inception. 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 the former chairman’s revocable trust and includes current stockholders of the Company. The lease agreement provides the Company the right to substantially all of the economic benefits and direct the use of the building, thus is considered a lease. The agreement does not convey ownership of the building to the lessee at the end of the lease term, does not contain an option to purchase the underlying asset at the end of the lease term and the lease term is not for a major part of the remaining economic life of the underlying asset so is accounted for as an operating lease.

Operating leases are reported on the Company's Consolidated Balance Sheets as operating lease right-of-use ("ROU") assets and operating lease liabilities. Operating lease ROU assets and liabilities are valued at the present value of the future lease payment obligations. The Company uses a rate based upon current incremental borrowing rates to determine the present value of future lease payments as the rate is not implicit in the lease. Operating lease expense is recorded on a straight-line basis over the life of the lease taking into account expected renewal periods.

LIFE INSURANCE POLICIES — Life insurance policies are stated at cash surrender value or at the amount the Company would receive in the case of split-dollar arrangements. Increases in cash surrender value, net of annual premiums paid, and the proceeds from company-owned life insurance policies are included in selling, general and administrative expenses and other income, respectively, in the Consolidated Statements of Operations.

DEFERRED COMPENSATION —At June 30, 2025 and 2024, 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 Consolidated Statements of Operations. See Note 10 for additional information on deferred compensation.

FAIR VALUE OF FINANCIAL INSTRUMENTS — Fair value is the price that would be received to sell an asset or paid to transfer a liability in an ordinary transaction between market participants at the measurement date. A three-tier hierarchy prioritizes the inputs used in measuring fair value. These tiers include Level 1, defined as observable inputs such as quoted market prices in active markets; Level 2, defined as inputs other than quoted market prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore, requiring an entity to develop its own assumptions. The asset's or liability's fair value measurement within the hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

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 are 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 4.

IMPAIRMENT OF LONG-LIVED ASSETS — The Company evaluates the recoverability of the carrying amount of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. If an asset is considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less cost to sell. Management determines fair value using an undiscounted future cash flow analysis or other accepted valuation techniques. No impairments of the Company's long-lived assets were recorded in the years ended June 30, 2025 or 2024.

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.

STOCK-BASED COMPENSATION — The Company has a stock-based employee compensation plan, which is described more fully in Note 12. The Company accounts for stock-based compensation in accordance with ASC 718 “Compensation - Stock Compensation”. Under the fair value recognition provisions of this statement, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period. The Company recognizes forfeitures as they occur.

LEASES (Narrative) (Details)	12 Months Ended
LEASES (Narrative) (Details)	Jun. 30, 2025 USD ($)
Lessee, Lease, Description [Line Items]
Lease renewal term	5 years
Lease extension per year	$ 380,000
Additional Renewal [Member]
Lessee, Lease, Description [Line Items]
Lease extension per year	$ 397,000

STOCK OPTIONS (Intrinsic Value) (Details) - USD ($)	12 Months Ended
STOCK OPTIONS (Intrinsic Value) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
STOCK OPTIONS [Abstract]
Total intrinsic value of stock options exercised	$ 671,786	$ 179,865
Cash received from stock option exercises	305,908	134,975
Total fair value of stock options vested	144,327	278,208
Total recognized tax benefit	$ 140,892	$ 37,073

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Jun. 30, 2025
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
NATURE OF BUSINESS	NATURE OF BUSINESS — Koss Corporation ("Koss"), a Delaware corporation, and its 100%-owned subsidiaries (collectively the "Company"), reports its finances as a single reporting segment, as the Company’s only business line is the design, manufacture and sale of stereo headphones and related accessories. The Company leases its plant and office in Milwaukee, Wisconsin. The domestic market is served by domestic sales representatives and independent manufacturers' representatives working directly with certain retailers, distributors, and original equipment manufacturers. International markets are served by domestic sales representatives and sales personnel in the Netherlands and the Caucasus region which utilize independent distributors in several foreign countries. The Company has two subsidiaries, Koss Corp B.V. and Koss U.K. Limited ("Koss UK"), which were formed to comply with certain European Union ("EU") requirements. Koss Corp B.V. and Koss UK are non-operating and hold no assets.
BASIS OF PRESENTATION AND CONSOLIDATION	BASIS OF PRESENTATION AND CONSOLIDATION — The Consolidated Financial Statements include the accounts of Koss and its subsidiaries, Koss Corp B.V. and Koss UK, which are 100%-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.
USE OF ESTIMATES	USE OF ESTIMATES — The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenue and expenses during the reported periods. Actual results could differ from those estimates. During the quarter ended September 30, 2024, the Company reclassified certain amounts on its June 30, 2024 balance sheet to enhance clarity and consistency in financial statement reporting. Specifically, short-term deferred revenue liabilities related to estimated volume incentive rebates and sales returns were reclassified to accrued liabilities to reflect that revenue was already recognized on the sales related to these liabilities. To conform with current period presentation, the Company reclassified $60,511 to accrued liabilities at June 30, 2024. This reclassification does not affect the total assets, total liabilities, or equity of the Company.
REVENUE RECOGNITION	REVENUE RECOGNITION — Revenues from product sales are recognized when the customer obtains control of the product, which typically occurs upon shipment from the Company's facility. There are a very limited number of customers for which control does not pass until they have received the products at their facility. Revenue from product sales is adjusted for estimated warranty obligations and variable consideration, which are detailed below. The amount of revenue recognized is to reflect the consideration expected to be received for those goods or services. Warranties - The Company offers a lifetime warranty to consumers in the United States and certain other countries. This lifetime warranty creates a future performance obligation. The Company determines the standalone selling price for this performance obligation using the cost-plus method. There are also certain foreign distributors that receive warranty repair parts and replacement headphones to satisfy warranty obligations in those countries. The Company defers revenue to recognize the future obligations related to these warranties. The deferred revenue is based on historical analysis of warranty claims relative to sales. This deferred revenue reflects the Company's best estimates of the amount of warranty returns and repairs it will experience during those future periods. If future warranty activity varies from the estimates, the Company will adjust the estimated deferred revenue, which would affect net sales and operating results in the period that such adjustment becomes known. The Company typically receives payment for product at the time of shipment or under normal collection terms, which are generally 30-60 days. The Company estimates that the warranty related performance obligation is satisfied within one to three years and therefore uses that same time frame for recognition of the deferred revenue, using amortization of 50% in year 1, 30% in year 2, and 20% in year 3 for domestic sales. Export deferred revenue, where applicable, is recognized over a 12-month period from date of shipment. Reserves for Variable Consideration - Revenue from product sales is recorded at the net sales price, which includes estimates of variable consideration for which reserves are established and which result from returns, rebates, and co-pay assistance that are offered within contracts between the Company and its customers. Overall, these reserves reflect the Company's best estimates of the amount of consideration to which it is entitled based on the terms of the contract. If actual results in the future vary from the estimates, the Company will adjust these estimates, which would affect net sales and operating results in the period such variances become known. Product Returns - The Company generally offers customers a limited right of return. The Company estimates the amount of product sales that may be returned by its customers and records the estimate as a reduction of revenue in the period the related product revenue is recognized. Product return liabilities are estimated using historical sales and returns information. If actual results in the future vary from the estimates, the Company will adjust these estimates, which would affect net sales and operating results in the period such variances become known. Volume Rebates - The Company offers volume rebates to certain customers in the United States and certain foreign distributors. These volume rebates are tied to sales volume within specified periods. The amount of revenue is reduced for variable consideration related to customer rebates, which are calculated using expected values and is based on program specific factors such as expected rebate percentages and expected volumes. Changes in such accruals may be required if actual sales volume differs from estimated sales volume, which would affect net sales and operating results in the period such variances become known. Seller Fees – The Company pays fees to a major online marketplace for use of its services. Referral fees, the commission paid to the online platform to cover the costs associated with promoting, advertising, and facilitating product sales to its customers, are calculated as a percentage of the sales price and are imposed on sales of all products sold through the marketplace. When orders are fulfilled by the online marketplace, the Company is assessed fulfillment fees to cover the cost of fulfillment of the order as well as the assumption of risk of inventory control, damages and returns. The fees assessed are based on a product’s category, price, size and weight and are deducted from the sales price of each product prior to remittance to the Company with revenue reported on a net basis. Revenue from orders obtained through the online marketplace, but fulfilled by the Company direct to the end customer, are reported as gross sales and referral fees are recorded as selling expense in selling, general and administrative expenses. The Company’s related fulfillment costs are recorded in cost of goods sold. Sales Commissions - The Company has elected the practical expedient of not capitalizing sales commissions.
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT — Research and development is primarily comprised of product prototypes and testing. These activities, charged to operations as a component of selling, general and administrative expenses in the accompanying Consolidated Statements of Operations, amounted to $213,870 and $238,086 in 2025 and 2024, respectively.
ADVERTISING COSTS	ADVERTISING COSTS — Advertising costs included within selling, general and administrative expenses in the accompanying Consolidated Statements of Operations were $251,966 in 2025 and $142,859 in 2024. Such costs are expensed as incurred.
INCOME TAXES	INCOME TAXES — The Company operates as a C Corporation under the Internal Revenue Code (the “Code”). Amounts provided for income tax expense (benefit) are based on income reported for financial statement purposes and do not necessarily represent amounts currently payable under tax laws. Deferred income tax assets and liabilities are computed annually for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. As changes in tax laws or rates are enacted, deferred income tax assets and liabilities are adjusted through the provision (benefit) for income taxes. The differences relate principally to different methods used for depreciation and amortization for income tax purposes, net operating loss carryforwards, capitalization requirements of the Code, allowances for doubtful accounts, provisions for excess and obsolete inventory, stock-based compensation, warranty reserves, and other income tax-related carryforwards. A valuation allowance is established when necessary to reduce deferred income tax assets to the amount that is more likely than not to be realized.
PATENT COSTS	PATENT COSTS — The Company incurs on-going legal fees and filing costs related to the patent portfolio. These costs are expensed in the period they are incurred since no patent legal costs are probable to provide a future economic benefit.
LOSS PER COMMON SHARE	LOSS PER COMMON SHARE — Loss per common share is calculated under the provisions of Topic 260 in the Accounting Standards Codification (“ASC”) which provides for calculation of “basic” and “diluted” loss per share. Basic loss per common share includes no dilution and is computed by dividing net loss by the weighted average common shares outstanding for the period. Diluted loss per common share reflects the potential dilution of securities that could share in the earnings losses of an entity. See Note 11 for additional information on loss per common share.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS — The Company considers depository accounts and investments with a maturity at the date of acquisition and expected usage of three months or less to be cash and cash equivalents. The Company maintains its cash on deposit at a commercial bank located in the United States of America. The Company periodically has cash balances in excess of insured amounts. The Company has not experienced, and does not expect to incur, any losses on these deposits.
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE — Accounts receivable consist of unsecured trade receivables due from customers. An allowance for credit losses is deducted from the cost basis of the receivables and is estimated using the aging method whereby expected credit losses are determined on the basis of how long a receivable has been outstanding as well as historical loss data. The estimates are then adjusted for changes in the risk characteristics of the Company’s customer base, changes in credit practices, current conditions, and reasonable and supportable future forecasts that would impact the collectability of the receivables. At June 30, 2025 and 2024, the allowance for credit losses was $2,043 and $1,922, respectively. Adjustments of $121 and ($4,105) were made during the years ended June 30, 2025 and 2024, respectively, to record the appropriate allowance per the aging method. No write-offs were necessary and there were no recoveries on prior losses in fiscal years 2025 and 2024. As such, the impact of the change on the Company’s financial statements was not significant. The opening balance of accounts receivable was $1,379,517 at June 30, 2023, net of the allowance for credit losses of $6,027.
PREPAID EXPENSES AND OTHER CURRENT ASSETS	PREPAID EXPENSES AND OTHER CURRENT ASSETS — Prepaid expenses and other current assets consist primarily of advance payments for software subscriptions and other services to be received in future periods, partial downpayments for inventory not yet received and a refund due from the Internal Revenue Service (“IRS”) for overpayment of improperly withheld amounts for Social Security and Medicare (“FICA”) taxes on the taxable gains resulting from disqualifying dispositions of Incentive Stock Options (ISO) beginning in fiscal year 2021. The Company has reimbursed the employees for the over withheld taxes. As of June 30, 2025 and 2024, the net refund expected from the IRS is $491,677 and $722,498, respectively, and is included in prepaid expenses and other current assets on the Consolidated Balance Sheets.
INVESTMENTS	INVESTMENTS — Debt securities are classified as held-to-maturity as the Company has the positive intent and ability to hold them to maturity. The securities are carried at amortized cost as current or noncurrent based upon maturity date and unrealized gains and losses are recognized when realized. The amortized cost of debt securities is adjusted for amortization of premium and accretion of discount to maturity. Such amortization or accretion is included in interest income, along with other interest on cash and cash equivalents. Accrued interest receivable on held-to-maturity debt securities is shown separately on the Consolidated Balance Sheets and is not included in any estimate for credit losses. No allowance for credit losses on held-to-maturity 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 4 for additional information on investments.
INVENTORIES	INVENTORIES — As of June 30, 2025 and 2024, the Company’s inventory was recorded using standard cost which approximates the lower of first in first out (“FIFO”) cost or net realizable value. The carrying value of inventory is reviewed for impairment on at least a quarterly basis, or more frequently if warranted due to changes in market conditions. See Note 5 for additional information on inventory.
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	EQUIPMENT AND LEASEHOLD IMPROVEMENTS — Equipment and leasehold improvements are stated at cost. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or the estimated useful life of the asset. Major expenditures for leasehold improvements and equipment and significant renewals are capitalized. Maintenance, repairs and minor renewals are expensed as incurred. When assets are retired or otherwise disposed of, their costs and related accumulated depreciation and amortization are removed from the accounts and any resulting gains or losses are included in operations. See Note 6 for additional information on equipment and leasehold improvements.
LEASES	LEASES — The Company determines if a contract is a lease at the date of inception. 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 the former chairman’s revocable trust and includes current stockholders of the Company. The lease agreement provides the Company the right to substantially all of the economic benefits and direct the use of the building, thus is considered a lease. The agreement does not convey ownership of the building to the lessee at the end of the lease term, does not contain an option to purchase the underlying asset at the end of the lease term and the lease term is not for a major part of the remaining economic life of the underlying asset so is accounted for as an operating lease. Operating leases are reported on the Company's Consolidated Balance Sheets as operating lease right-of-use ("ROU") assets and operating lease liabilities. Operating lease ROU assets and liabilities are valued at the present value of the future lease payment obligations. The Company uses a rate based upon current incremental borrowing rates to determine the present value of future lease payments as the rate is not implicit in the lease. Operating lease expense is recorded on a straight-line basis over the life of the lease taking into account expected renewal periods.
LIFE INSURANCE POLICIES	LIFE INSURANCE POLICIES — Life insurance policies are stated at cash surrender value or at the amount the Company would receive in the case of split-dollar arrangements. Increases in cash surrender value, net of annual premiums paid, and the proceeds from company-owned life insurance policies are included in selling, general and administrative expenses and other income, respectively, in the Consolidated Statements of Operations.
DEFERRED COMPENSATION	DEFERRED COMPENSATION —At June 30, 2025 and 2024, 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 Consolidated Statements of Operations. See Note 10 for additional information on deferred compensation.
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS — Fair value is the price that would be received to sell an asset or paid to transfer a liability in an ordinary transaction between market participants at the measurement date. A three-tier hierarchy prioritizes the inputs used in measuring fair value. These tiers include Level 1, defined as observable inputs such as quoted market prices in active markets; Level 2, defined as inputs other than quoted market prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore, requiring an entity to develop its own assumptions. The asset's or liability's fair value measurement within the hierarchy is based on the lowest level of any input that is significant to the fair value measurement. 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 are 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 4.
IMPAIRMENT OF LONG-LIVED ASSETS	IMPAIRMENT OF LONG-LIVED ASSETS — The Company evaluates the recoverability of the carrying amount of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. If an asset is considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less cost to sell. Management determines fair value using an undiscounted future cash flow analysis or other accepted valuation techniques. No impairments of the Company's long-lived assets were recorded in the years ended June 30, 2025 or 2024.
LEGAL COSTS	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.
STOCK BASED COMPENSATION	STOCK-BASED COMPENSATION — The Company has a stock-based employee compensation plan, which is described more fully in Note 12. The Company accounts for stock-based compensation in accordance with ASC 718 “Compensation - Stock Compensation”. Under the fair value recognition provisions of this statement, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period. The Company recognizes forfeitures as they occur.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative II) (Details)	Jun. 30, 2025
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-07-01
Accounting Policies Disclosure [Line Items]
Remaining performance obligation, percentage	50.00%
Remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-07-01
Accounting Policies Disclosure [Line Items]
Remaining performance obligation, percentage	30.00%
Remaining performance obligation, period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-07-01
Accounting Policies Disclosure [Line Items]
Remaining performance obligation, percentage	20.00%
Remaining performance obligation, period	3 years

STOCK OPTIONS (Tables)

12 Months Ended

Jun. 30, 2025

STOCK OPTIONS [Abstract]

Stock Option Activity


							Aggregate
						Weighted	Intrinsic
				Weighted		Average	Value of
		Stock		Average		Remaining	In-The-
	Number of	Options		Exercise		Contractual	Money
	Shares	Price Range		Price		Life - Years	Options
Shares under option at June 30, 2023	920,911	$	1.73 - $2.92	$	2.21	2.21	$	1,373,117
Granted	—	$	—	$	—
Exercised	(65,000)	$	1.73 - $2.65	$	2.08
Expired	(200,000)	$	$2.92	$	2.92
Forfeited	—	$	—	$	—
Shares under option at June 30, 2024	655,911	$	1.73 - $2.65	$	2.01	1.65	$	1,602,600
Granted	—	$	—	$	—
Exercised	(156,643)	$	1.73 - $2.65	$	1.95
Expired	(220,911)	$	$2.17	$	2.17
Forfeited	(5,000)	$	$1.73	$	1.73
Shares under option at June 30, 2025	273,357	$	1.73 - $2.65	$	1.91	1.45	$	871,190
Exercisable as of June 30, 2024	501,911	$	1.73 - $2.65	$	2.05	1.19	$	1,202,985
Exercisable as of June 30, 2025	253,357	$	1.73 - $2.65	$	1.93	1.16	$	803,790

Intrinsic Value


	2025		2024
Total intrinsic value of stock options exercised	$	671,786	$	179,865
Cash received from stock option exercises	$	305,908	$	134,975
Total fair value of stock options vested	$	144,327	$	278,208
Total recognized tax benefit	$	140,892	$	37,073

Nonvested Option Activity


		Weighted
		Average
		Grant Date
	Shares	Fair Value
Non-vested as of June 30, 2023	388,666	$	1.17
Granted	—		—
Vested	(234,666)		1.19
Forfeited	—		—
Non-vested as of June 30, 2024	154,000		1.14
Granted	—		—
Vested	(129,000)		1.12
Forfeited	(5,000)		1.22
Non-vested as of June 30, 2025	20,000	$	1.22

CONCENTRATIONS

12 Months Ended

Jun. 30, 2025

CONCENTRATIONS [Abstract]

CONCENTRATIONS

17. CONCENTRATIONS

In the years ended June 30, 2025 and 2024, the Company’s largest concentration of sales came from DTC through the Amazon portal and were approximately 19% and 17% of net sales in fiscal year 2025 and 2024, respectively. The five largest customers of the Company accounted for approximately 50% of net sales in fiscal year 2025 and 46% in fiscal year 2024.

The three customers with individual accounts receivable balances greater than 10% as of June 30, 2025 were Access Catalog, Ingram Micro and Amazon Vendor Central. As of June 30, 2025 and 2024, accounts receivable from Access Catalog represented 16% and less than 10% of total trade accounts receivable, respectively, Ingram Micro accounts receivable represented 13% and 18%, respectively, and Amazon Vendor Central accounts receivable represented approximately 11% and 15%, respectively. The Computer Supply People accounts receivable as of June 30, 2025 and 2024 was less than 10% and 12%, respectively. The majority of international customers, outside of Canada, purchase products on a cash against documents or cash in advance basis. Approximately 5% of the Company's trade accounts receivable at both June 30, 2025 and 2024, were foreign receivables denominated in U.S. dollars.

The Company uses contract manufacturing facilities in the People’s Republic of China and Taiwan. The majority of the contract manufacturing is done by two vendors with one vendor representing approximately 68% and 65% of the manufacturing costs in fiscal years 2025 and 2024, respectively. The Company has a long-term relationship with this vendor. However, increased costs from the vendor or an interruption of supply from this vendor could have a material adverse effect on the Company's profit margins and profitability.

DEFERRED COMPENSATION (Narrative) (Details) - Current Officer [Member] - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Discount factor	5.81%	5.55%
Life expectancy	17 years 3 months 18 days	18 years 1 month 6 days
Deferred compensation recorded liability	$ 2,226,454	$ 2,093,142
Deferred compensation expense	$ 133,330	$ 96,004
Cash compensation, percentage of base salary	2.00%

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Narrative) (Details)	12 Months Ended
	Jun. 30, 2025 segment
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Abstract]
Number of reportable segments	1

INCOME TAXES

12 Months Ended

Jun. 30, 2025

INCOME TAXES [Abstract]

INCOME TAXES

7. 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 Consolidated Balance Sheets. The income tax provision (benefit) in 2025 and 2024 consisted of the following:


Years Ended June 30,	2025		2024
Current:
Federal	$	5,570	$	(81,278)
State		11,912		7,674
Deferred		—		—
Total income tax provision (benefit)	$	17,482	$	(73,604)

‎

The 2025 and 2024 tax results in an effective rate different than the federal statutory rate because of the following:


Years Ended June 30,	2025		2024
Federal income tax benefit at statutory rate	$	(171,882)	$	(214,457)
State income tax liability, net of federal income tax effect		(28,359)		(41,386)
Increase in valuation allowance		207,877		270,679
Stock option (deduction)		(152,407)		(243)
All other permanent items		(47,104)		(45,299)
R&D credit		(6,999)		(25,459)
Return-to-provision adjustment		3,411		(81,738)
Deferred adjustment related to payroll tax withholding on disqualifying disposition of incentive stock options		33,665		110,906
State tax rate change		43,812		(55,248)
Uncertain tax position		4,279		2,593
Deferred adjustment related to state net operating loss		119,059		—
Other		12,130		6,048
Total income tax provision (benefit)	$	17,482	$	(73,604)

During the year ended June 30, 2025, a federal tax provision of $5,570 was recorded for the uncertain tax position related to research and development (R&D) credits taken in a prior year. State income tax expense of $11,912, which represented only the required minimum estimated state tax payments due, combined with the federal tax expense for a total income tax expense of $17,482. For the year ended June 30, 2024, a federal tax benefit of $81,278 was recorded as a result of the Return-to-Provision (RTP) adjustment. State tax expense of $7,674 was also recorded in that same period for the required minimum state tax payments. For the year ended June 30, 2025, another $1,150,000 was added to the NOL balance as a result of taxable net losses generated. For NOLs arising in tax years beginning after December 31, 2017, the Tax Cuts and Jobs Act (“TCJA”) limits the NOL deduction to 80 percent of taxable income. As such, the utilization of the Company’s net operating loss carryforwards from fiscal years after 2018 is limited to 80 percent of the resulting taxable income.

Temporary differences which give rise to deferred income tax assets and liabilities at June 30, 2025 and 2024 include:


	2025		2024
Deferred income tax assets:
Deferred compensation	$	541,577	$	523,785
Stock-based compensation		34,315		76,532
Accrued expenses and reserves		498,423		501,736
Deferred revenue		123,766		102,519
Federal and state net operating loss carryforwards		8,697,265		8,508,548
IRC Section 174 research and development costs		127,053		116,204
Credit carryforwards		173,529		184,406
Equipment and leasehold improvements		184,868		159,648
Operating lease liability		618,268		696,026
Valuation allowance		(10,384,574)		(10,176,697)
Total deferred income tax assets		614,490		692,707

Deferred income tax liabilities:
Operating right-of-use asset		(612,516)		(692,028)
Other		(1,974)		(679)
Total deferred income tax liabilities		(614,490)		(692,707)
Net deferred income tax assets	$	—	$	—

Deferred income tax balances reflect the effects of temporary differences between the tax bases of assets and liabilities and their carrying amounts. These differences are stated at enacted tax rates expected to be in effect when taxes are actually paid or recovered. The recognition of these deferred tax balances will be realized through normal recurring operations and, as such, the Company has recorded the value of such expected benefits. The Company has federal net operating loss carryforwards of approximately $34,000,000 which can be carried forward indefinitely and state net operating loss carryforwards totaling approximately $11,231,000 in Wisconsin, which expire in tax years 2029 through 2044 and approximately $15,367,000 in other states. Given a taxable net loss for fiscal year 2025, it is expected that $1,150,000 will be added to the Company’s federal net operating loss carryforwards and, given recurring taxable losses with the exception of fiscal year 2023 whereby taxable income was generated mainly as a result of non-recurring license proceeds, the future realization of this continues to be uncertain. The valuation allowance was adjusted to continue to fully offset the deferred tax asset as there is sufficient negative evidence to support a full valuation

allowance. For the year ended June 30, 2024, the Company added federal net operating loss carryforwards of approximately $1,270,000 as a result of a taxable net loss for that fiscal year.

The need for a valuation allowance is evaluated each accounting period based on the Company’s evaluation of positive and negative evidence concerning the usage of their deferred tax assets. As of the end of the period, the Company has evaluated all evidence concerning the usage of their deferred tax assets and the determination has been made to maintain a full valuation allowance on the Company’s net deferred tax asset. The need for a valuation allowance is an estimate at period-end, which is subject to change once additional evidence is obtained in future periods.


	Balance,		Decrease (Increase)
	beginning		in valuation		Balance,
Years Ended June 30,	of year		allowance		end of year
2025	$	(10,176,697)	$	(207,877)	$	(10,384,574)
2024	$	(9,906,018)	$	(270,679)	$	(10,176,697)

Generally accepted accounting principles in the United States (“GAAP”) prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return. Due to positive taxable income in prior years, a significant portion of the Company’s federal R&D tax credits were taken, including carryovers. The claim for research and development (R&D) tax credits continues to be a highly scrutinized area by the Internal Revenue Service and, while the Company is confident in its credit claim, it cannot anticipate the impact that future guidance could have on current claims. Due to the costs of defense, the Company may also decide to settle for less than the full amount of the credits used on the returns. As a result, the Company believes that it is more likely than not that upon audit, the realization of the credits used would be 80% and accordingly recorded a liability as a reserve for an uncertain tax position (“UTP”) related to the R&D credits taken. The UTP balance is $38,100 and $28,200 at June 30, 2025 and 2024, respectively. The UTP increased during 2025 due to an additional credit amount utilized with the fiscal year 2024 tax return. The reserve for UTP is recorded in income taxes payable on the Consolidated Balance Sheets. There were no other matters determined to be unrecognized tax benefits taken or expected to be taken in a tax return that have been recorded on the Company’s Consolidated Financial Statements for the years ended June 30, 2025 and 2024.

Additionally, GAAP provides guidance on the recognition of interest and penalties related to income taxes. No interest or penalties related to income taxes has been accrued or recognized as of and for the years ended June 30, 2025 or 2024. The Company records interest related to unrecognized tax benefits, when applicable, in interest expense.

The Company files income tax returns in the United States federal jurisdiction and in several state jurisdictions. The Company’s federal tax returns and state income tax returns are open for the standard statutory period.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
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-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12B
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
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-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

SEGMENT INFORMATION (Narrative) (Details)	12 Months Ended
SEGMENT INFORMATION (Narrative) (Details)	Jun. 30, 2025 segment
SEGMENT INFORMATION [Abstract]
Number of reportable segments	1

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Jun. 30, 2025	Aug. 25, 2025	Dec. 31, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jun. 30, 2025
Document Fiscal Year Focus	2025
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, $0.005 par value per share
Trading Symbol	KOSS
Security Exchange Name	NASDAQ
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 38,421,704
Entity Common Stock, Shares Outstanding		9,456,438
Documents Incorporated By Reference Text Block	Part III of this Form 10-K incorporates by reference certain information from Koss Corporation’s Proxy Statement for its 2025 Annual Meeting of Stockholders to be filed with the Commission under Regulation 14A within 120 days of the end of the fiscal year covered by this Form 10-K.
Document Fiscal Period Focus	FY
Entity Central Index Key	0000056701
Amendment Flag	false
Auditor Name	Wipfli LLP
Auditor Location	Radnor, Pennsylvania
Auditor Firm ID	344

STOCK OPTIONS

12 Months Ended

Jun. 30, 2025

STOCK OPTIONS [Abstract]

STOCK OPTIONS

12. STOCK OPTIONS

In July 2023, pursuant to the recommendation of the Board of Directors, the shareholders approved the creation of the Koss Corporation 2023 Equity Incentive Plan (the “2023 Plan”). Concurrently with the adoption of the new plan, the Koss Corporation 2012 Omnibus Incentive Plan (the “2012 Plan”) was terminated. The Compensation Committee of the Board of Directors administers the 2023 Plan and provides for the granting of various stock-based incentive awards to eligible participants, primarily officers and certain key employees of the Company. 2,000,000 shares of common stock were authorized for issuance under the 2023 Plan, plus any shares subject to awards remaining outstanding under the 2012 Plan that expired or are otherwise forfeited, canceled, or terminated. The Company’s Board of Directors will determine the terms and conditions under which an option will become exercisable but expects that stock options granted under the 2023 Plan will vest over a three-to-five-year period from the date of grant. An option will expire no more than ten years from its grant date, with the exception of incentive stock options held by a 10% stockholder, which will expire no more than five years from the grant date. As with the 2012 Plan, pursuant to the 2023 Plan, new shares will be issued upon exercise of stock options. As of June 30, 2025, no new stock-based awards have been granted under the 2023 Plan.

The fair value of each stock option grant under the 2012 Plan was estimated as of the date of grant using the Black-Scholes pricing model. The resulting compensation cost for fixed awards with graded vesting schedules is amortized on a straight-line basis over the vesting period for the entire award. Forfeitures are accounted for as they occur. The expected term of awards granted was determined based on historical experience with similar awards, giving consideration to the expected term and vesting schedules. The expected volatility was determined based on the Company’s historical stock prices over the most recent period commensurate with the expected term of the award. The risk-free interest rate was based on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award.

As of June 30, 2025, there was $1,473 of total unrecognized compensation cost related to stock options granted under the 2012 Plan. This cost is expected to be recognized over a weighted average period of 0.06 years. The Company recognized stock-based compensation expense of $31,782 and $155,834 in 2025 and 2024, respectively. These expenses were included in selling, general and administrative expenses.

The following table identifies options granted, exercised, canceled, or available for exercise pursuant to the 2012 Plan:


							Aggregate
						Weighted	Intrinsic
				Weighted		Average	Value of
		Stock		Average		Remaining	In-The-
	Number of	Options		Exercise		Contractual	Money
	Shares	Price Range		Price		Life - Years	Options
Shares under option at June 30, 2023	920,911	$	1.73 - $2.92	$	2.21	2.21	$	1,373,117
Granted	—	$	—	$	—
Exercised	(65,000)	$	1.73 - $2.65	$	2.08
Expired	(200,000)	$	$2.92	$	2.92
Forfeited	—	$	—	$	—
Shares under option at June 30, 2024	655,911	$	1.73 - $2.65	$	2.01	1.65	$	1,602,600
Granted	—	$	—	$	—
Exercised	(156,643)	$	1.73 - $2.65	$	1.95
Expired	(220,911)	$	$2.17	$	2.17
Forfeited	(5,000)	$	$1.73	$	1.73
Shares under option at June 30, 2025	273,357	$	1.73 - $2.65	$	1.91	1.45	$	871,190
Exercisable as of June 30, 2024	501,911	$	1.73 - $2.65	$	2.05	1.19	$	1,202,985
Exercisable as of June 30, 2025	253,357	$	1.73 - $2.65	$	1.93	1.16	$	803,790

The aggregate intrinsic value of outstanding and exercisable stock options is defined as the difference between the market value of the Company's stock on any given date and the exercise price, multiplied by the number of in-the-money outstanding and exercisable stock options.

‎

A summary of intrinsic value and cash received from stock option exercises and fair value of vested stock options for the fiscal years ended June 30, 2025 and 2024 is as follows:


	2025		2024
Total intrinsic value of stock options exercised	$	671,786	$	179,865
Cash received from stock option exercises	$	305,908	$	134,975
Total fair value of stock options vested	$	144,327	$	278,208
Total recognized tax benefit	$	140,892	$	37,073

A summary of the Company’s non-vested stock option activity and related weighted-average grant date fair values for the fiscal years ended June 30, 2025 and 2024 is as follows:


		Weighted
		Average
		Grant Date
	Shares	Fair Value
Non-vested as of June 30, 2023	388,666	$	1.17
Granted	—		—
Vested	(234,666)		1.19
Forfeited	—		—
Non-vested as of June 30, 2024	154,000		1.14
Granted	—		—
Vested	(129,000)		1.12
Forfeited	(5,000)		1.22
Non-vested as of June 30, 2025	20,000	$	1.22

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Operating activities:
Net loss	$ (874,831)	$ (950,911)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for (recovery of) credit losses	121	(4,105)
Depreciation of equipment and leasehold improvements	237,210	192,272
Net accretion of discount on treasury securities	(222,880)	(379,591)
Noncash operating lease expense	7,669	7,669
Stock-based compensation expense	31,782	155,834
Change in cash surrender value of life insurance	(215,012)	(197,363)
Provision for deferred compensation	133,330	96,004
Net changes in operating assets and liabilities:
Accounts receivable	72,526	175,303
Inventories	(411,387)	1,949,761
Prepaid expenses and other current assets	343,107	(78,923)
Interest receivable	49,251	(119,279)
Income taxes receivable	5,577	45,145
Income taxes payable	7,059	(51,338)
Accounts payable	489,501	62,316
Accrued liabilities	119,282	(1,020,193)
Deferred revenue	12,787	(73,132)
Net cash used in operating activities	(214,908)	(190,531)
Investing activities:
Purchase of equipment and leasehold improvements	(490,717)	(461,760)
Life insurance premiums paid	(70,577)	(81,744)
Proceeds from the maturity of treasury securities	14,303,000	14,331,000
Purchases of treasury securities	(13,861,990)	(13,985,921)
Net cash used in investing activities	(120,284)	(198,425)
Financing activities:
Proceeds from exercise of stock options	305,908	134,975
Net cash provided by financing activities	305,908	134,975
Net decrease in cash and cash equivalents	(29,284)	(253,981)
Cash and cash equivalents at beginning of year	2,837,081	3,091,062
Cash and cash equivalents at end of year	2,807,797	2,837,081
Supplemental cash flow information:
Cash paid (refunded) for income taxes	$ 4,847	$ (67,410)

RELATED PARTY TRANSACTIONS

12 Months Ended

Jun. 30, 2025

RELATED PARTY TRANSACTIONS

15. RELATED PARTY TRANSACTIONS

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

INCOME TAXES (Narrative) (Details) - USD ($)	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
Income Tax Disclosure [Line Items]
Return-to-provision adjustment	$ 3,411	$ (81,738)
Operating loss carryforwards	1,150,000
Interest and penalties	0	0
Unrecognized tax benefits	38,100	28,200
Income tax provision (benefit)	17,482	(73,604)
Federal tax benefit	5,570	(81,278)
Federal [Member]
Income Tax Disclosure [Line Items]
Uncertainty tax position related to research and development costs	5,570
Return-to-provision adjustment		(81,278)
Operating loss carryforwards, not subject to expiration	34,000,000
Operating loss carryforwards	1,150,000	1,270,000
State and Local Jurisdiction [Member] \| Wisconsin Department of Revenue [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards, subject to expiration	11,231,000
State and Local Jurisdiction [Member] \| Other States [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards, subject to expiration	15,367,000
Minimum [Member] \| State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Income tax provision (benefit)	$ 11,912	$ 7,674

SUBSEQUENT EVENTS (Narrative) (Details) - 36-Month Reach Truck Lease [Member] - Subsequent Event [Member]	Jul. 01, 2025 USD ($)
Lessee, Lease, Description [Line Items]
Finance lease, term	36 months
Finance lease, monthly payment	$ 990
Finance lease, purchase option, amount	1
Finance lease, right of use asset	31,716
Finance lease, liability	$ 31,716
Finance lease, discount rate	7.75%

LEASES (Lease Expense) (Details) - USD ($)	12 Months Ended
LEASES (Lease Expense) (Details) - USD ($)	Jun. 30, 2025	Jun. 30, 2024
LEASES [Abstract]
Operating lease cost	$ 387,669	$ 387,669
Operating cash flows from operating leases	$ (380,000)	$ (380,000)
Weighted-average remaining lease term (in years)	8 years	9 years
Weighted-average discount rate	5.25%	5.25%

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Jun. 30, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

LEASES (Future Minimum Lease Payments) (Details)	Jun. 30, 2025 USD ($)
LEASES [Abstract]
2026	$ 380,000
2027	380,000
2028	380,000
2029	397,000
2030	397,000
Thereafter	1,191,000
Total lease payments	3,125,000
Present value adjustment	(583,266)
Total lease liabilities	$ 2,541,734

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Jun. 30, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company maintains policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and has integrated these processes into the overall risk management processes. The Company has programs in place intended to address and mitigate the cybersecurity risks that could adversely impact customers and/or reputation and lead to financial losses from remediation actions, loss of business, production downtimes and operational delays. These programs include regular monitoring of outside threats, continuous updating of software to mitigate risk, implementation of a formal policy related to employees that access corporate systems from personal devices, a simplification of infrastructure to minimize servers and migration of business-critical systems, including the Company’s ERP system, to Tier-1 cloud service providers. Enhancements have also been made to endpoint protection and remote access protocols, including enhanced encryption, two-factor authentication (2FA) and real-time threat monitoring.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	The Company maintains policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and has integrated these processes into the overall risk management processes.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	The Company has not been impacted by any previous cybersecurity incidents that would materially affect business operations, customer relationships or financial conditions.
Cybersecurity Risk Board of Directors Oversight [Text Block]	Cybersecurity policies and processes are reviewed annually with the Board of Directors, which serves in an oversight role as a whole.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Company’s MSP is responsible for identifying and assessing risks on an ongoing basis to ensure that the Company’s policies and procedures are functioning as designed to protect the Company’s information systems from potential cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Management is provided regular updates on the Company’s cybersecurity programs, training metrics, system health status and material cybersecurity risk and mitigation strategies, along with any necessary enhancements to those programs.
Cybersecurity Risk Role of Management [Text Block]	Management is provided regular updates on the Company’s cybersecurity programs, training metrics, system health status and material cybersecurity risk and mitigation strategies, along with any necessary enhancements to those programs. Cybersecurity policies and processes are reviewed annually with the Board of Directors, which serves in an oversight role as a whole.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	In addition, the Audit Committee and the Board consider risk-related matters on an ongoing basis in connection with deliberations regarding specific transactions and issues and would be notified immediately of any cybersecurity incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

INCOME TAXES (Components Of Income Tax (Benefit) Provision) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
INCOME TAXES [Abstract]
Current: Federal	$ 5,570	$ (81,278)
Current: State	11,912	7,674
Total income tax provision (benefit)	$ 17,482	$ (73,604)

- Definition

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

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+ Details

STOCK REPURCHASE PROGRAM (Narrative) (Details) - Koss Stock Repurchase Program [Member] - USD ($)	12 Months Ended		363 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Apr. 30, 1995
Share Repurchase Program [Line Items]
Stock repurchase program, amount authorized	$ 45,500,000		$ 45,500,000	$ 2,000,000
Payments for repurchase of common stock	$ 0	$ 0	$ 43,360,247

CREDIT FACILITY	12 Months Ended
CREDIT FACILITY	Jun. 30, 2025
CREDIT FACILITY [Abstract]
CREDIT FACILITY	8. 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 and 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 extend the expiration to October 31, 2022, and 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 June 30, 2025, the Company was in compliance with all covenants related to the Credit Agreement. As of June 30, 2025 and 2024, there were no outstanding borrowings on the facility and there was no interest expense recognized during the years then ended.

- 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.

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+ Details

SEGMENT INFORMATION

12 Months Ended

Jun. 30, 2025

SEGMENT INFORMATION [Abstract]

SEGMENT INFORMATION

18. 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 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.


Years Ended June 30,	2025		2024
Net sales	$	12,624,170	$	12,265,069
Cost of goods sold		7,850,572		8,079,622
Gross profit margin		37.8%		34.1%
Selling, general and administrative expenses:
New product certification and compliance testing		226,719		22,036
Legal and professional expense		999,359		940,090
Deferred compensation expense		133,330		96,004
Other selling, general and administrative expenses		5,151,313		4,999,476
Selling, general and administrative expenses		6,510,721		6,057,606
Net loss		(874,831)		(950,911)

Segment net loss includes interest income 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 June 30,	2025		2024
Cash and cash equivalents	$	2,807,797	$	2,837,081
Short term investments		12,879,882		12,104,459
Long term investments		4,000,774		4,994,327
Inventories		4,885,067		4,473,680
Total segment assets		37,184,609		37,199,479

The Company applied the provisions of ASU 2023-07 retrospectively and has included comparative information for the year ended June 30, 2024. Because the Company operates as a single reportable segment, the amounts above reconcile directly to the corresponding consolidated financial statement line items. There was no impact on previously reported consolidated net income, financial position or cash flows.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details