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Side-by-side financial comparison of KOSS CORP (KOSS) and EMERSON RADIO CORP (MSN). Click either name above to swap in a different company.
KOSS CORP is the larger business by last-quarter revenue ($2.9M vs $1.9M, roughly 1.5× EMERSON RADIO CORP). KOSS CORP runs the higher net margin — -19.8% vs -36.7%, a 16.9% gap on every dollar of revenue. On growth, KOSS CORP posted the faster year-over-year revenue change (-19.6% vs -52.8%). Over the past eight quarters, KOSS CORP's revenue compounded faster (4.2% CAGR vs -7.3%).
Koss Corporation is a company in Milwaukee, Wisconsin, US that manufactures headphones. The company created the first high-fidelity stereo headphones in 1958.
Emerson Radio Corporation is one of the United States' largest volume consumer electronics distributors and has a recognized trademark in continuous use since 1912. The company designs, markets, and licenses many product lines worldwide, including products sold, and sometimes licensed, under the brand name G Clef, an homage to Emerson's logo.
KOSS vs MSN — Head-to-Head
Income Statement — Q2 2026 vs Q3 2026
| Metric | ||
|---|---|---|
| Revenue | $2.9M | $1.9M |
| Net Profit | $-565.4K | $-694.0K |
| Gross Margin | 29.0% | 10.9% |
| Operating Margin | -35.5% | -43.7% |
| Net Margin | -19.8% | -36.7% |
| Revenue YoY | -19.6% | -52.8% |
| Net Profit YoY | -700.6% | -31.7% |
| EPS (diluted) | $-0.06 | $-0.03 |
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 | $2.9M | $1.9M | ||
| Q3 25 | $4.1M | $1.2M | ||
| Q2 25 | $3.1M | $1.7M | ||
| Q1 25 | $2.8M | $1.8M | ||
| Q4 24 | $3.6M | $4.0M | ||
| Q3 24 | $3.2M | $2.7M | ||
| Q2 24 | $2.9M | $2.2M | ||
| Q1 24 | $2.6M | $2.2M |
| Q4 25 | $-565.4K | $-694.0K | ||
| Q3 25 | $243.7K | $-1.0M | ||
| Q2 25 | $-232.7K | $-1.1M | ||
| Q1 25 | $-316.7K | $-2.4M | ||
| Q4 24 | $94.1K | $-527.0K | ||
| Q3 24 | $-419.5K | $-881.0K | ||
| Q2 24 | $-110.4K | $-962.0K | ||
| Q1 24 | $-313.8K | $-883.0K |
| Q4 25 | 29.0% | 10.9% | ||
| Q3 25 | 40.0% | -0.1% | ||
| Q2 25 | 36.0% | 0.7% | ||
| Q1 25 | 39.0% | -3.0% | ||
| Q4 24 | 39.5% | 12.3% | ||
| Q3 24 | 36.6% | 9.9% | ||
| Q2 24 | 40.4% | 8.8% | ||
| Q1 24 | 31.9% | 15.9% |
| Q4 25 | -35.5% | -43.7% | ||
| Q3 25 | -1.1% | -98.4% | ||
| Q2 25 | -14.2% | -78.1% | ||
| Q1 25 | -18.7% | -137.8% | ||
| Q4 24 | -4.0% | -18.3% | ||
| Q3 24 | -19.9% | -40.8% | ||
| Q2 24 | -11.0% | -55.6% | ||
| Q1 24 | -23.1% | -52.2% |
| Q4 25 | -19.8% | -36.7% | ||
| Q3 25 | 6.0% | -85.8% | ||
| Q2 25 | -7.5% | -68.1% | ||
| Q1 25 | -11.4% | -127.9% | ||
| Q4 24 | 2.6% | -13.2% | ||
| Q3 24 | -13.1% | -32.2% | ||
| Q2 24 | -3.8% | -43.8% | ||
| Q1 24 | -11.9% | -40.1% |
| Q4 25 | $-0.06 | $-0.03 | ||
| Q3 25 | $0.03 | $-0.05 | ||
| Q2 25 | $-0.02 | $-0.05 | ||
| Q1 25 | $-0.03 | $-0.10 | ||
| Q4 24 | $0.01 | $-0.03 | ||
| Q3 24 | $-0.05 | $-0.04 | ||
| Q2 24 | $-0.01 | $-0.05 | ||
| Q1 24 | $-0.03 | $-0.04 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | ||
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $15.5M | $13.3M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $30.3M | $18.6M |
| Total Assets | $36.8M | $20.1M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $15.5M | $13.3M | ||
| Q3 25 | $16.5M | $13.5M | ||
| Q2 25 | $15.7M | $15.5M | ||
| Q1 25 | $13.0M | $16.1M | ||
| Q4 24 | $9.7M | $16.4M | ||
| Q3 24 | $11.9M | $16.7M | ||
| Q2 24 | $14.9M | $18.9M | ||
| Q1 24 | $9.9M | $19.9M |
| Q4 25 | $30.3M | $18.6M | ||
| Q3 25 | $30.9M | $19.3M | ||
| Q2 25 | $30.6M | $20.4M | ||
| Q1 25 | $30.7M | $21.5M | ||
| Q4 24 | $31.0M | $23.9M | ||
| Q3 24 | $30.8M | $24.4M | ||
| Q2 24 | $31.1M | $25.3M | ||
| Q1 24 | $31.1M | $26.2M |
| Q4 25 | $36.8M | $20.1M | ||
| Q3 25 | $37.7M | $20.7M | ||
| Q2 25 | $37.2M | $23.3M | ||
| Q1 25 | $37.3M | $23.5M | ||
| Q4 24 | $37.4M | $26.4M | ||
| Q3 24 | $38.1M | $26.6M | ||
| Q2 24 | $37.2M | $28.5M | ||
| Q1 24 | $37.6M | $29.1M |
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 | $-760.8K | $-228.0K |
| Free Cash FlowOCF − Capex | $-1.1M | — |
| FCF MarginFCF / Revenue | -37.5% | — |
| Capex IntensityCapex / Revenue | 10.9% | 0.0% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | $-546.7K | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $-760.8K | $-228.0K | ||
| Q3 25 | $762.6K | $-2.0M | ||
| Q2 25 | $-534.9K | $-514.0K | ||
| Q1 25 | $370.4K | $-391.0K | ||
| Q4 24 | $-252.0K | $-293.0K | ||
| Q3 24 | $201.6K | $-2.1M | ||
| Q2 24 | $-174.0K | $-840.0K | ||
| Q1 24 | $328.6K | $-2.2M |
| Q4 25 | $-1.1M | — | ||
| Q3 25 | $761.5K | — | ||
| Q2 25 | $-541.8K | — | ||
| Q1 25 | $306.2K | — | ||
| Q4 24 | $-314.3K | $-301.0K | ||
| Q3 24 | $-155.6K | $-2.1M | ||
| Q2 24 | $-174.8K | $-1.0M | ||
| Q1 24 | $269.3K | $-2.3M |
| Q4 25 | -37.5% | — | ||
| Q3 25 | 18.7% | — | ||
| Q2 25 | -17.6% | — | ||
| Q1 25 | 11.0% | — | ||
| Q4 24 | -8.8% | -7.5% | ||
| Q3 24 | -4.9% | -77.8% | ||
| Q2 24 | -6.0% | -46.4% | ||
| Q1 24 | 10.2% | -102.3% |
| Q4 25 | 10.9% | 0.0% | ||
| Q3 25 | 0.0% | 0.0% | ||
| Q2 25 | 0.2% | 0.0% | ||
| Q1 25 | 2.3% | 0.0% | ||
| Q4 24 | 1.8% | 0.2% | ||
| Q3 24 | 11.2% | 0.3% | ||
| Q2 24 | 0.0% | 8.2% | ||
| Q1 24 | 2.3% | 0.5% |
| Q4 25 | — | — | ||
| Q3 25 | 3.13× | — | ||
| Q2 25 | — | — | ||
| 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.