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Side-by-side financial comparison of KOSS CORP (KOSS) and INTERLINK ELECTRONICS INC (LINK). Click either name above to swap in a different company.

KOSS CORP is the larger business by last-quarter revenue ($2.9M vs $2.9M, roughly 1.0× INTERLINK ELECTRONICS INC). KOSS CORP runs the higher net margin — -19.8% vs -20.1%, a 0.4% gap on every dollar of revenue. On growth, INTERLINK ELECTRONICS INC posted the faster year-over-year revenue change (-4.5% vs -19.6%). INTERLINK ELECTRONICS INC produced more free cash flow last quarter ($-375.0K vs $-1.1M). Over the past eight quarters, KOSS CORP's revenue compounded faster (4.2% CAGR vs -4.4%).

Koss Corporation is a company in Milwaukee, Wisconsin, US that manufactures headphones. The company created the first high-fidelity stereo headphones in 1958.

Interlink Electronics, Inc. is a technology company that specializes in manufacturing sensors that are used in electronic portable devices, such as smartphones, GPS systems, and in industrial computers and systems controls.

KOSS vs LINK — Head-to-Head

Bigger by revenue
KOSS
KOSS
1.0× larger
KOSS
$2.9M
$2.9M
LINK
Growing faster (revenue YoY)
LINK
LINK
+15.1% gap
LINK
-4.5%
-19.6%
KOSS
Higher net margin
KOSS
KOSS
0.4% more per $
KOSS
-19.8%
-20.1%
LINK
More free cash flow
LINK
LINK
$697.5K more FCF
LINK
$-375.0K
$-1.1M
KOSS
Faster 2-yr revenue CAGR
KOSS
KOSS
Annualised
KOSS
4.2%
-4.4%
LINK

Income Statement — Q2 FY2026 vs Q4 FY2025

Metric
KOSS
KOSS
LINK
LINK
Revenue
$2.9M
$2.9M
Net Profit
$-565.4K
$-574.0K
Gross Margin
29.0%
31.7%
Operating Margin
-35.5%
-25.7%
Net Margin
-19.8%
-20.1%
Revenue YoY
-19.6%
-4.5%
Net Profit YoY
-700.6%
-39.0%
EPS (diluted)
$-0.06
$-0.01

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.

Revenue
KOSS
KOSS
LINK
LINK
Q4 25
$2.9M
$2.9M
Q3 25
$4.1M
$3.0M
Q2 25
$3.1M
$3.4M
Q1 25
$2.8M
$2.7M
Q4 24
$3.6M
$3.0M
Q3 24
$3.2M
$2.7M
Q2 24
$2.9M
$2.9M
Q1 24
$2.6M
$3.1M
Net Profit
KOSS
KOSS
LINK
LINK
Q4 25
$-565.4K
$-574.0K
Q3 25
$243.7K
$-336.0K
Q2 25
$-232.7K
$100.0K
Q1 25
$-316.7K
$-805.0K
Q4 24
$94.1K
$-413.0K
Q3 24
$-419.5K
$-523.0K
Q2 24
$-110.4K
$-307.0K
Q1 24
$-313.8K
$-741.0K
Gross Margin
KOSS
KOSS
LINK
LINK
Q4 25
29.0%
31.7%
Q3 25
40.0%
41.8%
Q2 25
36.0%
45.0%
Q1 25
39.0%
35.6%
Q4 24
39.5%
39.6%
Q3 24
36.6%
41.4%
Q2 24
40.4%
45.0%
Q1 24
31.9%
40.1%
Operating Margin
KOSS
KOSS
LINK
LINK
Q4 25
-35.5%
-25.7%
Q3 25
-1.1%
-10.6%
Q2 25
-14.2%
1.9%
Q1 25
-18.7%
-31.9%
Q4 24
-4.0%
-17.1%
Q3 24
-19.9%
-17.8%
Q2 24
-11.0%
-10.8%
Q1 24
-23.1%
-24.0%
Net Margin
KOSS
KOSS
LINK
LINK
Q4 25
-19.8%
-20.1%
Q3 25
6.0%
-11.4%
Q2 25
-7.5%
2.9%
Q1 25
-11.4%
-30.2%
Q4 24
2.6%
-13.8%
Q3 24
-13.1%
-19.6%
Q2 24
-3.8%
-10.6%
Q1 24
-11.9%
-23.7%
EPS (diluted)
KOSS
KOSS
LINK
LINK
Q4 25
$-0.06
$-0.01
Q3 25
$0.03
$-0.03
Q2 25
$-0.02
$0.00
Q1 25
$-0.03
$-0.09
Q4 24
$0.01
$0.01
Q3 24
$-0.05
$-0.04
Q2 24
$-0.01
$-0.04
Q1 24
$-0.03
$-0.09

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
KOSS
KOSS
LINK
LINK
Cash + ST InvestmentsLiquidity on hand
$15.5M
$2.7M
Total DebtLower is stronger
Stockholders' EquityBook value
$30.3M
$9.2M
Total Assets
$36.8M
$11.7M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
KOSS
KOSS
LINK
LINK
Q4 25
$15.5M
$2.7M
Q3 25
$16.5M
$3.0M
Q2 25
$15.7M
$2.3M
Q1 25
$13.0M
$2.6M
Q4 24
$9.7M
$3.0M
Q3 24
$11.9M
$3.8M
Q2 24
$14.9M
$4.0M
Q1 24
$9.9M
$4.4M
Stockholders' Equity
KOSS
KOSS
LINK
LINK
Q4 25
$30.3M
$9.2M
Q3 25
$30.9M
$9.6M
Q2 25
$30.6M
$10.0M
Q1 25
$30.7M
$9.8M
Q4 24
$31.0M
$10.5M
Q3 24
$30.8M
$11.5M
Q2 24
$31.1M
$11.7M
Q1 24
$31.1M
$12.1M
Total Assets
KOSS
KOSS
LINK
LINK
Q4 25
$36.8M
$11.7M
Q3 25
$37.7M
$12.1M
Q2 25
$37.2M
$12.5M
Q1 25
$37.3M
$12.5M
Q4 24
$37.4M
$13.1M
Q3 24
$38.1M
$14.1M
Q2 24
$37.2M
$14.2M
Q1 24
$37.6M
$14.5M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
KOSS
KOSS
LINK
LINK
Operating Cash FlowLast quarter
$-760.8K
$-356.0K
Free Cash FlowOCF − Capex
$-1.1M
$-375.0K
FCF MarginFCF / Revenue
-37.5%
-13.1%
Capex IntensityCapex / Revenue
10.9%
0.7%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$-546.7K
$-168.0K

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
KOSS
KOSS
LINK
LINK
Q4 25
$-760.8K
$-356.0K
Q3 25
$762.6K
$653.0K
Q2 25
$-534.9K
$-138.0K
Q1 25
$370.4K
$-271.0K
Q4 24
$-252.0K
$-223.0K
Q3 24
$201.6K
$-68.0K
Q2 24
$-174.0K
$-298.0K
Q1 24
$328.6K
$222.0K
Free Cash Flow
KOSS
KOSS
LINK
LINK
Q4 25
$-1.1M
$-375.0K
Q3 25
$761.5K
$650.0K
Q2 25
$-541.8K
$-143.0K
Q1 25
$306.2K
$-300.0K
Q4 24
$-314.3K
$-293.0K
Q3 24
$-155.6K
$-155.0K
Q2 24
$-174.8K
$-300.0K
Q1 24
$269.3K
$204.0K
FCF Margin
KOSS
KOSS
LINK
LINK
Q4 25
-37.5%
-13.1%
Q3 25
18.7%
22.0%
Q2 25
-17.6%
-4.2%
Q1 25
11.0%
-11.3%
Q4 24
-8.8%
-9.8%
Q3 24
-4.9%
-5.8%
Q2 24
-6.0%
-10.4%
Q1 24
10.2%
6.5%
Capex Intensity
KOSS
KOSS
LINK
LINK
Q4 25
10.9%
0.7%
Q3 25
0.0%
0.1%
Q2 25
0.2%
0.1%
Q1 25
2.3%
1.1%
Q4 24
1.8%
2.3%
Q3 24
11.2%
3.3%
Q2 24
0.0%
0.1%
Q1 24
2.3%
0.6%
Cash Conversion
KOSS
KOSS
LINK
LINK
Q4 25
Q3 25
3.13×
Q2 25
-1.38×
Q1 25
Q4 24
-2.68×
Q3 24
Q2 24
Q1 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

KOSS
KOSS

Segment breakdown not available.

LINK
LINK

Transferred At Point In Time$2.7M94%
Other$185.0K6%

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