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Side-by-side financial comparison of KOSS CORP (KOSS) and NEPHROS INC (NEPH). Click either name above to swap in a different company.
NEPHROS INC is the larger business by last-quarter revenue ($4.7M vs $2.9M, roughly 1.7× KOSS CORP). NEPHROS INC runs the higher net margin — 1.3% vs -19.8%, a 21.1% gap on every dollar of revenue. On growth, NEPHROS INC posted the faster year-over-year revenue change (22.2% vs -19.6%). Over the past eight quarters, NEPHROS INC's revenue compounded faster (15.9% CAGR vs 4.2%).
Koss Corporation is a company in Milwaukee, Wisconsin, US that manufactures headphones. The company created the first high-fidelity stereo headphones in 1958.
Nephros Inc is a medical technology company that develops and commercializes high-performance water purification systems, infection control products, and renal care solutions. Its offerings are primarily used by hospitals, dialysis clinics, and long-term care facilities across North America to reduce waterborne pathogen risks and improve patient outcomes.
KOSS vs NEPH — Head-to-Head
Income Statement — Q2 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $2.9M | $4.7M |
| Net Profit | $-565.4K | $62.0K |
| Gross Margin | 29.0% | 58.4% |
| Operating Margin | -35.5% | 0.4% |
| Net Margin | -19.8% | 1.3% |
| Revenue YoY | -19.6% | 22.2% |
| Net Profit YoY | -700.6% | -82.2% |
| 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.
| Q4 25 | $2.9M | $4.7M | ||
| Q3 25 | $4.1M | $4.8M | ||
| Q2 25 | $3.1M | $4.4M | ||
| Q1 25 | $2.8M | $4.9M | ||
| Q4 24 | $3.6M | $3.9M | ||
| Q3 24 | $3.2M | $3.5M | ||
| Q2 24 | $2.9M | $3.3M | ||
| Q1 24 | $2.6M | $3.5M |
| Q4 25 | $-565.4K | $62.0K | ||
| Q3 25 | $243.7K | $337.0K | ||
| Q2 25 | $-232.7K | $237.0K | ||
| Q1 25 | $-316.7K | $558.0K | ||
| Q4 24 | $94.1K | $349.0K | ||
| Q3 24 | $-419.5K | $183.0K | ||
| Q2 24 | $-110.4K | $-289.0K | ||
| Q1 24 | $-313.8K | $-169.0K |
| Q4 25 | 29.0% | 58.4% | ||
| Q3 25 | 40.0% | 61.2% | ||
| Q2 25 | 36.0% | 63.2% | ||
| Q1 25 | 39.0% | 64.7% | ||
| Q4 24 | 39.5% | 64.0% | ||
| Q3 24 | 36.6% | 61.1% | ||
| Q2 24 | 40.4% | 58.8% | ||
| Q1 24 | 31.9% | 62.1% |
| Q4 25 | -35.5% | 0.4% | ||
| Q3 25 | -1.1% | 6.6% | ||
| Q2 25 | -14.2% | 5.6% | ||
| Q1 25 | -18.7% | 11.6% | ||
| Q4 24 | -4.0% | 8.2% | ||
| Q3 24 | -19.9% | 5.9% | ||
| Q2 24 | -11.0% | -9.7% | ||
| Q1 24 | -23.1% | -5.7% |
| Q4 25 | -19.8% | 1.3% | ||
| Q3 25 | 6.0% | 7.1% | ||
| Q2 25 | -7.5% | 5.4% | ||
| Q1 25 | -11.4% | 11.4% | ||
| Q4 24 | 2.6% | 9.0% | ||
| Q3 24 | -13.1% | 5.2% | ||
| Q2 24 | -3.8% | -8.9% | ||
| Q1 24 | -11.9% | -4.8% |
| Q4 25 | $-0.06 | $0.01 | ||
| Q3 25 | $0.03 | $0.03 | ||
| Q2 25 | $-0.02 | $0.02 | ||
| Q1 25 | $-0.03 | $0.05 | ||
| Q4 24 | $0.01 | $0.04 | ||
| Q3 24 | $-0.05 | $0.02 | ||
| Q2 24 | $-0.01 | $-0.03 | ||
| Q1 24 | $-0.03 | $-0.02 |
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 | $5.4M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $30.3M | $10.2M |
| Total Assets | $36.8M | $13.6M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $15.5M | $5.4M | ||
| Q3 25 | $16.5M | $5.2M | ||
| Q2 25 | $15.7M | $5.1M | ||
| Q1 25 | $13.0M | $4.1M | ||
| Q4 24 | $9.7M | $3.8M | ||
| Q3 24 | $11.9M | $2.5M | ||
| Q2 24 | $14.9M | $3.1M | ||
| Q1 24 | $9.9M | $3.6M |
| Q4 25 | $30.3M | $10.2M | ||
| Q3 25 | $30.9M | $10.0M | ||
| Q2 25 | $30.6M | $9.6M | ||
| Q1 25 | $30.7M | $9.3M | ||
| Q4 24 | $31.0M | $8.6M | ||
| Q3 24 | $30.8M | $8.2M | ||
| Q2 24 | $31.1M | $7.9M | ||
| Q1 24 | $31.1M | $8.2M |
| Q4 25 | $36.8M | $13.6M | ||
| Q3 25 | $37.7M | $13.2M | ||
| Q2 25 | $37.2M | $12.2M | ||
| Q1 25 | $37.3M | $11.8M | ||
| Q4 24 | $37.4M | $11.2M | ||
| Q3 24 | $38.1M | $10.4M | ||
| Q2 24 | $37.2M | $11.1M | ||
| Q1 24 | $37.6M | $11.4M |
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 | $230.0K |
| Free Cash FlowOCF − Capex | $-1.1M | — |
| FCF MarginFCF / Revenue | -37.5% | — |
| Capex IntensityCapex / Revenue | 10.9% | — |
| Cash ConversionOCF / Net Profit | — | 3.71× |
| TTM Free Cash FlowTrailing 4 quarters | $-546.7K | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $-760.8K | $230.0K | ||
| Q3 25 | $762.6K | $99.0K | ||
| Q2 25 | $-534.9K | $994.0K | ||
| Q1 25 | $370.4K | $322.0K | ||
| Q4 24 | $-252.0K | $1.3M | ||
| Q3 24 | $201.6K | $-623.0K | ||
| Q2 24 | $-174.0K | $-501.0K | ||
| Q1 24 | $328.6K | $-672.0K |
| Q4 25 | $-1.1M | — | ||
| Q3 25 | $761.5K | — | ||
| Q2 25 | $-541.8K | — | ||
| Q1 25 | $306.2K | — | ||
| Q4 24 | $-314.3K | — | ||
| Q3 24 | $-155.6K | — | ||
| Q2 24 | $-174.8K | — | ||
| Q1 24 | $269.3K | — |
| Q4 25 | -37.5% | — | ||
| Q3 25 | 18.7% | — | ||
| Q2 25 | -17.6% | — | ||
| Q1 25 | 11.0% | — | ||
| Q4 24 | -8.8% | — | ||
| Q3 24 | -4.9% | — | ||
| Q2 24 | -6.0% | — | ||
| Q1 24 | 10.2% | — |
| Q4 25 | 10.9% | — | ||
| Q3 25 | 0.0% | — | ||
| Q2 25 | 0.2% | — | ||
| Q1 25 | 2.3% | — | ||
| Q4 24 | 1.8% | — | ||
| Q3 24 | 11.2% | 0.0% | ||
| Q2 24 | 0.0% | — | ||
| Q1 24 | 2.3% | — |
| Q4 25 | — | 3.71× | ||
| Q3 25 | 3.13× | 0.29× | ||
| Q2 25 | — | 4.19× | ||
| Q1 25 | — | 0.58× | ||
| Q4 24 | -2.68× | 3.74× | ||
| Q3 24 | — | -3.40× | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
KOSS
Segment breakdown not available.
NEPH
| Products | $4.6M | 98% |
| Other | $108.0K | 2% |
