vs

Side-by-side financial comparison of KOSS CORP (KOSS) and MANHATTAN BRIDGE CAPITAL, INC (LOAN). Click either name above to swap in a different company.

KOSS CORP is the larger business by last-quarter revenue ($2.9M vs $2.1M, roughly 1.4× MANHATTAN BRIDGE CAPITAL, INC). MANHATTAN BRIDGE CAPITAL, INC runs the higher net margin — 61.6% vs -19.8%, a 81.4% gap on every dollar of revenue. On growth, MANHATTAN BRIDGE CAPITAL, INC posted the faster year-over-year revenue change (-9.1% vs -19.6%). Over the past eight quarters, KOSS CORP's revenue compounded faster (4.2% CAGR vs -8.0%).

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

Manhattan Bridge Capital, Inc. is a U.S.-based real estate finance firm that provides short-term asset-backed secured loans primarily to real estate investors. Its core offerings include bridge loans for residential and commercial property acquisitions, rehabilitation, and refinancing, serving clients across key U.S. real estate markets.

KOSS vs LOAN — Head-to-Head

Bigger by revenue
KOSS
KOSS
1.4× larger
KOSS
$2.9M
$2.1M
LOAN
Growing faster (revenue YoY)
LOAN
LOAN
+10.5% gap
LOAN
-9.1%
-19.6%
KOSS
Higher net margin
LOAN
LOAN
81.4% more per $
LOAN
61.6%
-19.8%
KOSS
Faster 2-yr revenue CAGR
KOSS
KOSS
Annualised
KOSS
4.2%
-8.0%
LOAN

Income Statement — Q2 FY2026 vs Q1 FY2026

Metric
KOSS
KOSS
LOAN
LOAN
Revenue
$2.9M
$2.1M
Net Profit
$-565.4K
$1.3M
Gross Margin
29.0%
Operating Margin
-35.5%
61.4%
Net Margin
-19.8%
61.6%
Revenue YoY
-19.6%
-9.1%
Net Profit YoY
-700.6%
-7.2%
EPS (diluted)
$-0.06
$0.11

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
LOAN
LOAN
Q1 26
$2.1M
Q4 25
$2.9M
$2.0M
Q3 25
$4.1M
$2.0M
Q2 25
$3.1M
$2.4M
Q1 25
$2.8M
$2.3M
Q4 24
$3.6M
$2.4M
Q3 24
$3.2M
$2.3M
Q2 24
$2.9M
$2.4M
Net Profit
KOSS
KOSS
LOAN
LOAN
Q1 26
$1.3M
Q4 25
$-565.4K
$1.1M
Q3 25
$243.7K
$1.2M
Q2 25
$-232.7K
$1.4M
Q1 25
$-316.7K
$1.4M
Q4 24
$94.1K
$1.3M
Q3 24
$-419.5K
$1.4M
Q2 24
$-110.4K
$1.4M
Gross Margin
KOSS
KOSS
LOAN
LOAN
Q1 26
Q4 25
29.0%
Q3 25
40.0%
Q2 25
36.0%
Q1 25
39.0%
Q4 24
39.5%
Q3 24
36.6%
Q2 24
40.4%
Operating Margin
KOSS
KOSS
LOAN
LOAN
Q1 26
61.4%
Q4 25
-35.5%
55.9%
Q3 25
-1.1%
58.8%
Q2 25
-14.2%
59.9%
Q1 25
-18.7%
60.2%
Q4 24
-4.0%
55.2%
Q3 24
-19.9%
60.3%
Q2 24
-11.0%
57.5%
Net Margin
KOSS
KOSS
LOAN
LOAN
Q1 26
61.6%
Q4 25
-19.8%
56.1%
Q3 25
6.0%
59.1%
Q2 25
-7.5%
60.0%
Q1 25
-11.4%
60.4%
Q4 24
2.6%
55.4%
Q3 24
-13.1%
60.5%
Q2 24
-3.8%
57.7%
EPS (diluted)
KOSS
KOSS
LOAN
LOAN
Q1 26
$0.11
Q4 25
$-0.06
$0.10
Q3 25
$0.03
$0.11
Q2 25
$-0.02
$0.12
Q1 25
$-0.03
$0.12
Q4 24
$0.01
$0.12
Q3 24
$-0.05
$0.12
Q2 24
$-0.01
$0.12

Balance Sheet & Financial Strength

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

Metric
KOSS
KOSS
LOAN
LOAN
Cash + ST InvestmentsLiquidity on hand
$15.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$30.3M
$43.1M
Total Assets
$36.8M
$64.3M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
KOSS
KOSS
LOAN
LOAN
Q1 26
Q4 25
$15.5M
Q3 25
$16.5M
Q2 25
$15.7M
Q1 25
$13.0M
Q4 24
$9.7M
Q3 24
$11.9M
Q2 24
$14.9M
Stockholders' Equity
KOSS
KOSS
LOAN
LOAN
Q1 26
$43.1M
Q4 25
$30.3M
$43.1M
Q3 25
$30.9M
$43.3M
Q2 25
$30.6M
$43.4M
Q1 25
$30.7M
$43.3M
Q4 24
$31.0M
$43.3M
Q3 24
$30.8M
$43.3M
Q2 24
$31.1M
$43.2M
Total Assets
KOSS
KOSS
LOAN
LOAN
Q1 26
$64.3M
Q4 25
$36.8M
$62.4M
Q3 25
$37.7M
$60.0M
Q2 25
$37.2M
$67.6M
Q1 25
$37.3M
$65.8M
Q4 24
$37.4M
$67.4M
Q3 24
$38.1M
$70.7M
Q2 24
$37.2M
$68.8M

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
LOAN
LOAN
Operating Cash FlowLast quarter
$-760.8K
$1.3M
Free Cash FlowOCF − Capex
$-1.1M
FCF MarginFCF / Revenue
-37.5%
Capex IntensityCapex / Revenue
10.9%
Cash ConversionOCF / Net Profit
0.99×
TTM Free Cash FlowTrailing 4 quarters
$-546.7K

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
KOSS
KOSS
LOAN
LOAN
Q1 26
$1.3M
Q4 25
$-760.8K
$4.9M
Q3 25
$762.6K
$1.4M
Q2 25
$-534.9K
$1.2M
Q1 25
$370.4K
$1.2M
Q4 24
$-252.0K
$4.9M
Q3 24
$201.6K
$1.2M
Q2 24
$-174.0K
$1.3M
Free Cash Flow
KOSS
KOSS
LOAN
LOAN
Q1 26
Q4 25
$-1.1M
$4.9M
Q3 25
$761.5K
Q2 25
$-541.8K
Q1 25
$306.2K
Q4 24
$-314.3K
$4.9M
Q3 24
$-155.6K
$1.2M
Q2 24
$-174.8K
FCF Margin
KOSS
KOSS
LOAN
LOAN
Q1 26
Q4 25
-37.5%
246.2%
Q3 25
18.7%
Q2 25
-17.6%
Q1 25
11.0%
Q4 24
-8.8%
208.9%
Q3 24
-4.9%
53.3%
Q2 24
-6.0%
Capex Intensity
KOSS
KOSS
LOAN
LOAN
Q1 26
Q4 25
10.9%
0.0%
Q3 25
0.0%
0.0%
Q2 25
0.2%
Q1 25
2.3%
Q4 24
1.8%
0.2%
Q3 24
11.2%
0.1%
Q2 24
0.0%
Cash Conversion
KOSS
KOSS
LOAN
LOAN
Q1 26
0.99×
Q4 25
4.39×
Q3 25
3.13×
1.16×
Q2 25
0.87×
Q1 25
0.86×
Q4 24
-2.68×
3.78×
Q3 24
0.88×
Q2 24
0.91×

Financial Flow Comparison

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

Related Comparisons