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Side-by-side financial comparison of ELECTRO SENSORS INC (ELSE) and KOSS CORP (KOSS). Click either name above to swap in a different company.
KOSS CORP is the larger business by last-quarter revenue ($2.9M vs $2.8M, roughly 1.0× ELECTRO SENSORS INC). ELECTRO SENSORS INC runs the higher net margin — 3.7% vs -19.8%, a 23.5% gap on every dollar of revenue. On growth, ELECTRO SENSORS INC posted the faster year-over-year revenue change (14.8% vs -19.6%). Over the past eight quarters, ELECTRO SENSORS INC's revenue compounded faster (10.8% CAGR vs 4.2%).
Polar Electro Oy is a Finnish manufacturer of sports training computers, particularly known for developing the world's first wireless heart rate monitor.
Koss Corporation is a company in Milwaukee, Wisconsin, US that manufactures headphones. The company created the first high-fidelity stereo headphones in 1958.
ELSE vs KOSS — Head-to-Head
Income Statement — Q4 FY2025 vs Q2 FY2026
| Metric | | |
|---|---|---|
| Revenue | $2.8M | $2.9M |
| Net Profit | $103.0K | $-565.4K |
| Gross Margin | 50.3% | 29.0% |
| Operating Margin | -0.3% | -35.5% |
| Net Margin | 3.7% | -19.8% |
| Revenue YoY | 14.8% | -19.6% |
| Net Profit YoY | -48.8% | -700.6% |
| EPS (diluted) | $0.03 | $-0.06 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q4 25 | $2.8M | $2.9M | ||
| Q3 25 | $2.7M | $4.1M | ||
| Q2 25 | $2.4M | $3.1M | ||
| Q1 25 | $2.2M | $2.8M | ||
| Q4 24 | $2.4M | $3.6M | ||
| Q3 24 | $2.5M | $3.2M | ||
| Q2 24 | $2.2M | $2.9M | ||
| Q1 24 | $2.2M | $2.6M |
| Q4 25 | $103.0K | $-565.4K | ||
| Q3 25 | $208.0K | $243.7K | ||
| Q2 25 | $59.0K | $-232.7K | ||
| Q1 25 | $-64.0K | $-316.7K | ||
| Q4 24 | $201.0K | $94.1K | ||
| Q3 24 | $238.0K | $-419.5K | ||
| Q2 24 | $-4.0K | $-110.4K | ||
| Q1 24 | $11.0K | $-313.8K |
| Q4 25 | 50.3% | 29.0% | ||
| Q3 25 | 53.1% | 40.0% | ||
| Q2 25 | 51.2% | 36.0% | ||
| Q1 25 | 48.4% | 39.0% | ||
| Q4 24 | 49.6% | 39.5% | ||
| Q3 24 | 50.4% | 36.6% | ||
| Q2 24 | 47.2% | 40.4% | ||
| Q1 24 | 48.1% | 31.9% |
| Q4 25 | -0.3% | -35.5% | ||
| Q3 25 | 6.6% | -1.1% | ||
| Q2 25 | -0.1% | -14.2% | ||
| Q1 25 | -7.5% | -18.7% | ||
| Q4 24 | 1.3% | -4.0% | ||
| Q3 24 | 6.9% | -19.9% | ||
| Q2 24 | -4.8% | -11.0% | ||
| Q1 24 | -4.5% | -23.1% |
| Q4 25 | 3.7% | -19.8% | ||
| Q3 25 | 7.6% | 6.0% | ||
| Q2 25 | 2.5% | -7.5% | ||
| Q1 25 | -2.9% | -11.4% | ||
| Q4 24 | 8.4% | 2.6% | ||
| Q3 24 | 9.5% | -13.1% | ||
| Q2 24 | -0.2% | -3.8% | ||
| Q1 24 | 0.5% | -11.9% |
| Q4 25 | $0.03 | $-0.06 | ||
| Q3 25 | $0.06 | $0.03 | ||
| Q2 25 | $0.02 | $-0.02 | ||
| Q1 25 | $-0.02 | $-0.03 | ||
| Q4 24 | $0.06 | $0.01 | ||
| Q3 24 | $0.07 | $-0.05 | ||
| Q2 24 | $0.00 | $-0.01 | ||
| Q1 24 | $0.00 | $-0.03 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $10.6M | $15.5M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $14.8M | $30.3M |
| Total Assets | $15.7M | $36.8M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $10.6M | $15.5M | ||
| Q3 25 | $10.6M | $16.5M | ||
| Q2 25 | $10.2M | $15.7M | ||
| Q1 25 | $10.0M | $13.0M | ||
| Q4 24 | $10.0M | $9.7M | ||
| Q3 24 | $10.3M | $11.9M | ||
| Q2 24 | $9.9M | $14.9M | ||
| Q1 24 | $10.1M | $9.9M |
| Q4 25 | $14.8M | $30.3M | ||
| Q3 25 | $14.7M | $30.9M | ||
| Q2 25 | $14.4M | $30.6M | ||
| Q1 25 | $14.3M | $30.7M | ||
| Q4 24 | $14.3M | $31.0M | ||
| Q3 24 | $14.1M | $30.8M | ||
| Q2 24 | $13.8M | $31.1M | ||
| Q1 24 | $13.8M | $31.1M |
| Q4 25 | $15.7M | $36.8M | ||
| Q3 25 | $15.7M | $37.7M | ||
| Q2 25 | $15.2M | $37.2M | ||
| Q1 25 | $15.1M | $37.3M | ||
| Q4 24 | $14.9M | $37.4M | ||
| Q3 24 | $15.0M | $38.1M | ||
| Q2 24 | $14.5M | $37.2M | ||
| Q1 24 | $14.5M | $37.6M |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $20.0K | $-760.8K |
| Free Cash FlowOCF − Capex | — | $-1.1M |
| FCF MarginFCF / Revenue | — | -37.5% |
| Capex IntensityCapex / Revenue | — | 10.9% |
| Cash ConversionOCF / Net Profit | 0.19× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $-546.7K |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $20.0K | $-760.8K | ||
| Q3 25 | $395.0K | $762.6K | ||
| Q2 25 | $277.0K | $-534.9K | ||
| Q1 25 | $-30.0K | $370.4K | ||
| Q4 24 | $-277.0K | $-252.0K | ||
| Q3 24 | $362.0K | $201.6K | ||
| Q2 24 | $-158.0K | $-174.0K | ||
| Q1 24 | $202.0K | $328.6K |
| Q4 25 | — | $-1.1M | ||
| Q3 25 | $389.0K | $761.5K | ||
| Q2 25 | — | $-541.8K | ||
| Q1 25 | — | $306.2K | ||
| Q4 24 | $-298.0K | $-314.3K | ||
| Q3 24 | $358.0K | $-155.6K | ||
| Q2 24 | $-184.0K | $-174.8K | ||
| Q1 24 | — | $269.3K |
| Q4 25 | — | -37.5% | ||
| Q3 25 | 14.2% | 18.7% | ||
| Q2 25 | — | -17.6% | ||
| Q1 25 | — | 11.0% | ||
| Q4 24 | -12.4% | -8.8% | ||
| Q3 24 | 14.3% | -4.9% | ||
| Q2 24 | -8.3% | -6.0% | ||
| Q1 24 | — | 10.2% |
| Q4 25 | — | 10.9% | ||
| Q3 25 | 0.2% | 0.0% | ||
| Q2 25 | — | 0.2% | ||
| Q1 25 | — | 2.3% | ||
| Q4 24 | 0.9% | 1.8% | ||
| Q3 24 | 0.2% | 11.2% | ||
| Q2 24 | 1.2% | 0.0% | ||
| Q1 24 | 0.0% | 2.3% |
| Q4 25 | 0.19× | — | ||
| Q3 25 | 1.90× | 3.13× | ||
| Q2 25 | 4.69× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | -1.38× | -2.68× | ||
| Q3 24 | 1.52× | — | ||
| Q2 24 | — | — | ||
| Q1 24 | 18.36× | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
