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Koss cash flow, quarter by quarter

Latest: Q1 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$974K in Q1 FY27 · −$1.6M over twelve months

Operating cash flow−$524K
Capital spending−$449K
Free cash flow−$974K
Cash conversion cycle235 days

Analysis

In Q1 FY27, Koss generated −$524K of operating cash flow and spent $449K on capital projects, leaving free cash flow of −$974K. That is $1.7M less than in Q1 FY26 ($762K).

Over the twelve months to Sep 30, 2026, operating cash flow was −$848K; the largest uses were operating cash flow ($848K), capital spending ($765K), net borrowing (+) / repaid (−) ($10K); besides operations, cash came from other investing ($1.1M), other financing ($21K); the cash balance fell by $501K.

Operating cash flow was −$524K against net income of −$234K. The largest differences: accrued liabilities −$461K, payables +$371K, prepaid and other assets −$262K.

Its cash conversion cycle was 235 days (receivables 34 + inventory 225 − payables 24).

Free cash flow

Koss: free cash flow by quarterKoss: free cash flow by quarter−$314KQ2 FY25$306KQ3 FY25−$542KQ4 FY25$762KQ1 FY26−$1.1MQ2 FY26−$586KQ3 FY26$1.0MQ4 FY26−$974KQ1 FY27
Operating cash flow less capital spending.
Koss: operating cash flow against capital spendingKoss: operating cash flow against capital spendingOperating cash flowCapital spending−$252K$62KQ2 FY25$370K$64KQ3 FY25−$535K$7KQ4 FY25$763K$1KQ1 FY26−$761K$312KQ2 FY26−$583K$4KQ3 FY26$1.0M$1Q4 FY26−$524K$449KQ1 FY27
Latest (Q1 FY27): Operating cash flow −$524K, Capital spending $449K.

Capital allocation, year by year

Koss: where the cash came from (up) and went (down), by fiscal yearKoss: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedCapital spendingFY22: Operating cash flow −$943KFY22: Shares issued $1.4MFY22: Capital spending −$108K$1.4MFY22FY23: Operating cash flow $10.7MFY23: Shares issued $171KFY23: Capital spending −$98K$10.9MFY23FY24: Operating cash flow −$191KFY24: Shares issued $135KFY24: Capital spending −$462K$135KFY24FY25: Operating cash flow −$215KFY25: Shares issued $306KFY25: Capital spending −$491K$306KFY25FY26: Operating cash flow $439KFY26: Net borrowing −$10KFY26: Shares issued $21KFY26: Capital spending −$316K$460KFY26
Over these 5 years operating cash flow totalled $9.8M; the largest uses were capital spending ($1.5M) and operating cash flow ($1.3M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$18.7M
Debtnone
Net cash$18.7M
Cash runwaymore than 10 years

Koss is burning cash: its operations consume cash, a free cash flow of −$1.6M a year at the current rate against $18.7M of cash and investments: a runway of more than ten years at that rate before any new financing.

Where the cash came from and went

Koss: sources (+) and uses (−) of cash, Q1 FY27Koss: sources (+) and uses (−) of cash, Q1 FY27Cash drawn (+) / kept (−)$1.0MOperating cash flow−$524KCapital spending−$449KOther investing−$30KNet borrowing (+) / repaid (−)−$3K
Koss: sources (+) and uses (−) of cash, TTM to Q1 FY27Koss: sources (+) and uses (−) of cash, TTM to Q1 FY27Other investing$1.1MOperating cash flow−$848KCapital spending−$765KCash drawn (+) / kept (−)$501KOther financing$21KNet borrowing (+) / repaid (−)−$10K

From profit to cash

Koss: net income to operating cash flow, Q1 FY27Koss: net income to operating cash flow, Q1 FY27Net income−$234KDepreciation & amortization$84KStock-based pay$32KReceivables$184KInventory$12KPayables$371KAccrued liabilities−$461KDeferred revenue$1KPrepaid and other assets−$262KIncome taxes payable−$5KOperating cash flow−$524K
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q1 FY273422524235
Q4 FY263233428338
Q3 FY263323724246
Q2 FY263221533213
Q1 FY262418034169
Q4 FY253221430216
Q3 FY253923819258
Q2 FY253619921213

Every quarter

QuarterOperating cash flowCapital spendingNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q1 FY27−$524K−$449K−$3K—$1.0M−$974K
Q4 FY26$1.0M−$1−$3K—−$1.1M$1.0M
Q3 FY26−$583K−$4K−$2K$1$563K−$586K
Q2 FY26−$761K−$312K−$2K—$51K−$1.1M
Q1 FY26$763K−$1K−$2K—$292K$762K
Q4 FY25−$535K−$7K—$153K$127K−$542K
Q3 FY25$370K−$64K——−$399K$306K
Q2 FY25−$252K−$62K—$48K$215K−$314K

Koss: income statement and cash flow

Koss, Q1 FY27: revenue $3.1M (-24% year over year), operating margin -12.9%. The chart follows the revenue to costs, profit and cash.

Koss: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.