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KOSS CORP（KOSS）与EMERSON RADIO CORP（MSN）财务数据对比。点击上方公司名可切换其他公司
KOSS CORP的季度营收约是EMERSON RADIO CORP的1.5倍（$2.9M vs $1.9M）。KOSS CORP净利率更高（-19.8% vs -36.7%，领先16.9%）。KOSS CORP同比增速更快（-19.6% vs -52.8%）。过去两年KOSS CORP的营收复合增速更高（4.2% vs -7.3%）
高斯公司是一家总部位于美国威斯康星州密尔沃基的耳机生产企业，1958年推出了全球首款高保真立体声耳机，在音频耳机领域拥有深厚的技术积累与悠久的发展历史。
艾默生收音机公司是美国出货量领先的消费电子经销商之一，旗下商标自1912年起持续沿用至今，具备较高知名度。公司在全球范围内开展多条产品线的设计、营销与授权业务，部分产品以G Clef品牌销售及授权，该品牌名称是向艾默生原有标识致敬。
KOSS vs MSN — 直观对比
营收规模更大
KOSS
是对方的1.5倍
$1.9M
营收增速更快
KOSS
高出33.2%
-52.8%
净利率更高
KOSS
高出16.9%
-36.7%
两年增速更快
KOSS
近两年复合增速
-7.3%
损益表 — Q2 2026 vs Q3 2026
| 指标 | | |
|---|---|---|
| 营收 | $2.9M | $1.9M |
| 净利润 | $-565.4K | $-694.0K |
| 毛利率 | 29.0% | 10.9% |
| 营业利润率 | -35.5% | -43.7% |
| 净利率 | -19.8% | -36.7% |
| 营收同比 | -19.6% | -52.8% |
| 净利润同比 | -700.6% | -31.7% |
| 每股收益（稀释后） | $-0.06 | $-0.03 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收KOSSMSN
| 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 |
净利润KOSSMSN
| 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 |
毛利率KOSSMSN
| 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% |
营业利润率KOSSMSN
| 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% |
净利率KOSSMSN
| 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% |
每股收益（稀释后）KOSSMSN
| 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 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $15.5M | $13.3M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $30.3M | $18.6M |
| 总资产 | $36.8M | $20.1M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资KOSSMSN
| 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 |
股东权益KOSSMSN
| 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 |
总资产KOSSMSN
| 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 |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $-760.8K | $-228.0K |
| 自由现金流经营现金流 - 资本支出 | $-1.1M | — |
| 自由现金流率自由现金流/营收 | -37.5% | — |
| 资本支出强度资本支出/营收 | 10.9% | 0.0% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | $-546.7K | — |
8季度趋势，按日历期对齐
经营现金流KOSSMSN
| 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 |
自由现金流KOSSMSN
| 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 |
自由现金流率KOSSMSN
| 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% |
资本支出强度KOSSMSN
| 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% |
现金转化率KOSSMSN
| Q4 25 | — | — | ||
| Q3 25 | 3.13× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | -2.68× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
