3.26.1 html 137 414 1 false 62 0 false 7 false false R1.htm 00090 - Document - Document and Entity Information Sheet http://www.koss.com/role/DocumentDocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 00100 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://www.koss.com/role/StatementConsolidatedBalanceSheets CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 00105 - Statement - CONSOLIDATED BALANCE SHEETS (Parentheticals) Sheet http://www.koss.com/role/StatementConsolidatedBalanceSheetsParentheticals CONSOLIDATED BALANCE SHEETS (Parentheticals) Statements 3 false false R4.htm 00200 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS Sheet http://www.koss.com/role/StatementConsolidatedStatementsOfOperations CONSOLIDATED STATEMENTS OF OPERATIONS Statements 4 false false R5.htm 00300 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Sheet http://www.koss.com/role/StatementConsolidatedStatementsOfComprehensiveLoss CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Statements 5 false false R6.htm 00400 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://www.koss.com/role/StatementConsolidatedStatementsOfCashFlows CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 6 false false R7.htm 00500 - Statement - CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Sheet http://www.koss.com/role/StatementConsolidatedStatementsOfStockholdersEquity CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Statements 7 false false R8.htm 10101 - Disclosure - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPolicies DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 8 false false R9.htm 10201 - Disclosure - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Sheet http://www.koss.com/role/DisclosureRecentlyIssuedAccountingPronouncements RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Notes 9 false false R10.htm 10301 - Disclosure - REVENUE RECOGNITION Sheet http://www.koss.com/role/DisclosureRevenueRecognition REVENUE RECOGNITION Notes 10 false false R11.htm 10401 - Disclosure - INVESTMENTS Sheet http://www.koss.com/role/DisclosureInvestments INVESTMENTS Notes 11 false false R12.htm 10501 - Disclosure - INVENTORIES Sheet http://www.koss.com/role/DisclosureInventories INVENTORIES Notes 12 false false R13.htm 10601 - Disclosure - TARIFF REFUND MATTERS Sheet http://www.koss.com/role/DisclosureTariffRefundMatters TARIFF REFUND MATTERS Notes 13 false false R14.htm 10701 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS Sheet http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovements EQUIPMENT AND LEASEHOLD IMPROVEMENTS Notes 14 false false R15.htm 10801 - Disclosure - INCOME TAXES Sheet http://www.koss.com/role/DisclosureIncomeTaxes INCOME TAXES Notes 15 false false R16.htm 10901 - Disclosure - CREDIT FACILITY Sheet http://www.koss.com/role/DisclosureCreditFacility CREDIT FACILITY Notes 16 false false R17.htm 11001 - Disclosure - ACCRUED LIABILITIES Sheet http://www.koss.com/role/DisclosureAccruedLiabilities ACCRUED LIABILITIES Notes 17 false false R18.htm 11101 - Disclosure - DEFERRED COMPENSATION Sheet http://www.koss.com/role/DisclosureDeferredCompensation DEFERRED COMPENSATION Notes 18 false false R19.htm 11201 - Disclosure - LOSS PER COMMON SHARE Sheet http://www.koss.com/role/DisclosureLossPerCommonShare LOSS PER COMMON SHARE Notes 19 false false R20.htm 11301 - Disclosure - STOCK OPTIONS Sheet http://www.koss.com/role/DisclosureStockOptions STOCK OPTIONS Notes 20 false false R21.htm 11401 - Disclosure - STOCK REPURCHASE PROGRAM Sheet http://www.koss.com/role/DisclosureStockRepurchaseProgram STOCK REPURCHASE PROGRAM Notes 21 false false R22.htm 11501 - Disclosure - LEASES Sheet http://www.koss.com/role/DisclosureLeases LEASES Notes 22 false false R23.htm 11601 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://www.koss.com/role/DisclosureRelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 23 false false R24.htm 11701 - Disclosure - EMPLOYEE BENEFIT PLANS Sheet http://www.koss.com/role/DisclosureEmployeeBenefitPlans EMPLOYEE BENEFIT PLANS Notes 24 false false R25.htm 11801 - Disclosure - CONCENTRATIONS Sheet http://www.koss.com/role/DisclosureConcentrations CONCENTRATIONS Notes 25 false false R26.htm 11901 - Disclosure - SEGMENT INFORMATION Sheet http://www.koss.com/role/DisclosureSegmentInformation SEGMENT INFORMATION Notes 26 false false R27.htm 12001 - Disclosure - LEGAL MATTERS Sheet http://www.koss.com/role/DisclosureLegalMatters LEGAL MATTERS Notes 27 false false R28.htm 20101 - Disclosure - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy) Sheet http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicy DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy) Policies 28 false false R29.htm 20201 - Disclosure - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Policy) Sheet http://www.koss.com/role/DisclosureRecentlyIssuedAccountingPronouncementsPolicy RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Policy) Policies 29 false false R30.htm 30303 - Disclosure - REVENUE RECOGNITION (Tables) Sheet http://www.koss.com/role/DisclosureRevenueRecognitionTables REVENUE RECOGNITION (Tables) Tables http://www.koss.com/role/DisclosureRevenueRecognition 30 false false R31.htm 30403 - Disclosure - INVESTMENTS (Tables) Sheet http://www.koss.com/role/DisclosureInvestmentsTables INVESTMENTS (Tables) Tables http://www.koss.com/role/DisclosureInvestments 31 false false R32.htm 30503 - Disclosure - INVENTORIES (Tables) Sheet http://www.koss.com/role/DisclosureInventoriesTables INVENTORIES (Tables) Tables http://www.koss.com/role/DisclosureInventories 32 false false R33.htm 30703 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables) Sheet http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovementsTables EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables) Tables http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovements 33 false false R34.htm 30803 - Disclosure - INCOME TAXES (Tables) Sheet http://www.koss.com/role/DisclosureIncomeTaxesTables INCOME TAXES (Tables) Tables http://www.koss.com/role/DisclosureIncomeTaxes 34 false false R35.htm 31003 - Disclosure - ACCRUED LIABILITIES (Tables) Sheet http://www.koss.com/role/DisclosureAccruedLiabilitiesTables ACCRUED LIABILITIES (Tables) Tables http://www.koss.com/role/DisclosureAccruedLiabilities 35 false false R36.htm 31203 - Disclosure - LOSS PER COMMON SHARE (Tables) Sheet http://www.koss.com/role/DisclosureLossPerCommonShareTables LOSS PER COMMON SHARE (Tables) Tables http://www.koss.com/role/DisclosureLossPerCommonShare 36 false false R37.htm 31303 - Disclosure - STOCK OPTIONS (Tables) Sheet http://www.koss.com/role/DisclosureStockOptionsTables STOCK OPTIONS (Tables) Tables http://www.koss.com/role/DisclosureStockOptions 37 false false R38.htm 31503 - Disclosure - LEASES (Tables) Sheet http://www.koss.com/role/DisclosureLeasesTables LEASES (Tables) Tables http://www.koss.com/role/DisclosureLeases 38 false false R39.htm 31903 - Disclosure - SEGMENT INFORMMATION (Tables) Sheet http://www.koss.com/role/DisclosureSegmentInformmationTables SEGMENT INFORMMATION (Tables) Tables 39 false false R40.htm 40101 - Disclosure - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesNarrativeDetails DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) Details http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicy 40 false false R41.htm 40102 - Disclosure - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative II) (Details) Sheet http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesNarrativeIiDetails DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative II) (Details) Details http://www.koss.com/role/DisclosureDescriptionOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicy 41 false false R42.htm 40301 - Disclosure - REVENUE RECOGNITION (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureRevenueRecognitionNarrativeDetails REVENUE RECOGNITION (Narrative) (Details) Details http://www.koss.com/role/DisclosureRevenueRecognitionTables 42 false false R43.htm 40302 - Disclosure - REVENUE RECOGNITION (Disaggregation of Revenue) (Details) Sheet http://www.koss.com/role/DisclosureRevenueRecognitionDisaggregationOfRevenueDetails REVENUE RECOGNITION (Disaggregation of Revenue) (Details) Details http://www.koss.com/role/DisclosureRevenueRecognitionTables 43 false false R44.htm 40401 - Disclosure - INVESTMENTS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureInvestmentsNarrativeDetails INVESTMENTS (Narrative) (Details) Details http://www.koss.com/role/DisclosureInvestmentsTables 44 false false R45.htm 40402 - Disclosure - INVESTMENTS (Summary of Unrealized Positions for Held-to-Maturity Debt Securities) (Details) Sheet http://www.koss.com/role/DisclosureInvestmentsSummaryOfUnrealizedPositionsForHeldToMaturityDebtSecuritiesDetails INVESTMENTS (Summary of Unrealized Positions for Held-to-Maturity Debt Securities) (Details) Details http://www.koss.com/role/DisclosureInvestmentsTables 45 false false R46.htm 40403 - Disclosure - INVESTMENTS (Summary of Held-to-Maturity Debt Securities by Contractual Maturity) (Details) Sheet http://www.koss.com/role/DisclosureInvestmentsSummaryOfHeldToMaturityDebtSecuritiesByContractualMaturityDetails INVESTMENTS (Summary of Held-to-Maturity Debt Securities by Contractual Maturity) (Details) Details http://www.koss.com/role/DisclosureInvestmentsTables 46 false false R47.htm 40501 - Disclosure - INVENTORIES (Components of Inventories) (Details) Sheet http://www.koss.com/role/DisclosureInventoriesComponentsOfInventoriesDetails INVENTORIES (Components of Inventories) (Details) Details http://www.koss.com/role/DisclosureInventoriesTables 47 false false R48.htm 40601 - Disclosure - TARIFF REFUND MATTERS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureTariffRefundMattersNarrativeDetails TARIFF REFUND MATTERS (Narrative) (Details) Details http://www.koss.com/role/DisclosureTariffRefundMatters 48 false false R49.htm 40701 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovementsNarrativeDetails EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Narrative) (Details) Details http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovementsTables 49 false false R50.htm 40702 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Summary of Major Categories of Equipment and Leasehold Improvements) (Details) Sheet http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovementsSummaryOfMajorCategoriesOfEquipmentAndLeaseholdImprovementsDetails EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Summary of Major Categories of Equipment and Leasehold Improvements) (Details) Details http://www.koss.com/role/DisclosureEquipmentAndLeaseholdImprovementsTables 50 false false R51.htm 40801 - Disclosure - INCOME TAXES (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesNarrativeDetails INCOME TAXES (Narrative) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 51 false false R52.htm 40802 - Disclosure - INCOME TAXES (Components Of Income Tax Expense) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesComponentsOfIncomeTaxExpenseDetails INCOME TAXES (Components Of Income Tax Expense) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 52 false false R53.htm 40803 - Disclosure - INCOME TAXES (Schedule of Unrecognized Tax Benefits) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesScheduleOfUnrecognizedTaxBenefitsDetails INCOME TAXES (Schedule of Unrecognized Tax Benefits) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 53 false false R54.htm 40804 - Disclosure - INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesEffectiveIncomeTaxRateReconciliationDetails INCOME TAXES (Effective Income Tax Rate Reconciliation) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 54 false false R55.htm 40805 - Disclosure - INCOME TAXES (Schedule of Deferred Income Tax Assets and Liabilities) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesScheduleOfDeferredIncomeTaxAssetsAndLiabilitiesDetails INCOME TAXES (Schedule of Deferred Income Tax Assets and Liabilities) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 55 false false R56.htm 40806 - Disclosure - INCOME TAXES (Schedule of Change in Valuation Allowance) (Details) Sheet http://www.koss.com/role/DisclosureIncomeTaxesScheduleOfChangeInValuationAllowanceDetails INCOME TAXES (Schedule of Change in Valuation Allowance) (Details) Details http://www.koss.com/role/DisclosureIncomeTaxesTables 56 false false R57.htm 40901 - Disclosure - CREDIT FACILITY (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureCreditFacilityNarrativeDetails CREDIT FACILITY (Narrative) (Details) Details http://www.koss.com/role/DisclosureCreditFacility 57 false false R58.htm 41001 - Disclosure - ACCRUED LIABILITIES (Schedule of Accrued Liabilities) (Details) Sheet http://www.koss.com/role/DisclosureAccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails ACCRUED LIABILITIES (Schedule of Accrued Liabilities) (Details) Details http://www.koss.com/role/DisclosureAccruedLiabilitiesTables 58 false false R59.htm 41101 - Disclosure - DEFERRED COMPENSATION (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureDeferredCompensationNarrativeDetails DEFERRED COMPENSATION (Narrative) (Details) Details http://www.koss.com/role/DisclosureDeferredCompensation 59 false false R60.htm 41201 - Disclosure - LOSS PER COMMON SHARE (Reconciliation of Numerator and Denominator Used to Calculate Basic and Diluted Income (Loss) per Share) (Details) Sheet http://www.koss.com/role/DisclosureLossPerCommonShareReconciliationOfNumeratorAndDenominatorUsedToCalculateBasicAndDilutedIncomeLossPerShareDetails LOSS PER COMMON SHARE (Reconciliation of Numerator and Denominator Used to Calculate Basic and Diluted Income (Loss) per Share) (Details) Details http://www.koss.com/role/DisclosureLossPerCommonShareTables 60 false false R61.htm 41301 - Disclosure - STOCK OPTIONS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureStockOptionsNarrativeDetails STOCK OPTIONS (Narrative) (Details) Details http://www.koss.com/role/DisclosureStockOptionsTables 61 false false R62.htm 41303 - Disclosure - STOCK OPTIONS (Stock Option Activity) (Details) Sheet http://www.koss.com/role/DisclosureStockOptionsStockOptionActivityDetails STOCK OPTIONS (Stock Option Activity) (Details) Details http://www.koss.com/role/DisclosureStockOptionsTables 62 false false R63.htm 41304 - Disclosure - STOCK OPTIONS (Intrinsic Value) (Details) Sheet http://www.koss.com/role/DisclosureStockOptionsIntrinsicValueDetails STOCK OPTIONS (Intrinsic Value) (Details) Details http://www.koss.com/role/DisclosureStockOptionsTables 63 false false R64.htm 41305 - Disclosure - STOCK OPTIONS (Nonvested Option Activity) (Details) Sheet http://www.koss.com/role/DisclosureStockOptionsNonvestedOptionActivityDetails STOCK OPTIONS (Nonvested Option Activity) (Details) Details http://www.koss.com/role/DisclosureStockOptionsTables 64 false false R65.htm 41401 - Disclosure - STOCK REPURCHASE PROGRAM (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureStockRepurchaseProgramNarrativeDetails STOCK REPURCHASE PROGRAM (Narrative) (Details) Details http://www.koss.com/role/DisclosureStockRepurchaseProgram 65 false false R66.htm 41501 - Disclosure - LEASES (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureLeasesNarrativeDetails LEASES (Narrative) (Details) Details http://www.koss.com/role/DisclosureLeasesTables 66 false false R67.htm 41502 - Disclosure - LEASES (Lease Expense) (Details) Sheet http://www.koss.com/role/DisclosureLeasesLeaseExpenseDetails LEASES (Lease Expense) (Details) Details http://www.koss.com/role/DisclosureLeasesTables 67 false false R68.htm 41503 - Disclosure - LEASES (Future Minimum Lease Payments) (Details) Sheet http://www.koss.com/role/DisclosureLeasesFutureMinimumLeasePaymentsDetails LEASES (Future Minimum Lease Payments) (Details) Details http://www.koss.com/role/DisclosureLeasesTables 68 false false R69.htm 41504 - Disclosure - LEASES (Additional Information of Finance Lease) (Details) Sheet http://www.koss.com/role/DisclosureLeasesAdditionalInformationOfFinanceLeaseDetails LEASES (Additional Information of Finance Lease) (Details) Details http://www.koss.com/role/DisclosureLeasesTables 69 false false R70.htm 41701 - Disclosure - EMPLOYEE BENEFIT PLANS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureEmployeeBenefitPlansNarrativeDetails EMPLOYEE BENEFIT PLANS (Narrative) (Details) Details http://www.koss.com/role/DisclosureEmployeeBenefitPlans 70 false false R71.htm 41801 - Disclosure - CONCENTRATIONS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureConcentrationsNarrativeDetails CONCENTRATIONS (Narrative) (Details) Details http://www.koss.com/role/DisclosureConcentrations 71 false false R72.htm 41901 - Disclosure - SEGMENT INFORMATION (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureSegmentInformationNarrativeDetails SEGMENT INFORMATION (Narrative) (Details) Details http://www.koss.com/role/DisclosureSegmentInformation 72 false false R73.htm 41902 - Disclosure - SEGMENT INFORMATION (Summary of Segment Information) (Details) Sheet http://www.koss.com/role/DisclosureSegmentInformationSummaryOfSegmentInformationDetails SEGMENT INFORMATION (Summary of Segment Information) (Details) Details http://www.koss.com/role/DisclosureSegmentInformation 73 false false R74.htm 42001 - Disclosure - LEGAL MATTERS (Narrative) (Details) Sheet http://www.koss.com/role/DisclosureLegalMattersNarrativeDetails LEGAL MATTERS (Narrative) (Details) Details http://www.koss.com/role/DisclosureLegalMatters 74 false false R75.htm 995445 - Disclosure - Insider Trading Arrangements Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements Insider Trading Arrangements Uncategorized 75 false false R76.htm 995447 - Disclosure - Insider Trading Policies and Procedures Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc Insider Trading Policies and Procedures Cover 76 false false R77.htm 995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure Sheet http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure Cybersecurity Risk Management and Strategy Disclosure Notes 77 false false All Reports Book All Reports koss-20260630.xsd koss-20260630_cal.xml koss-20260630_def.xml koss-20260630_lab.xml koss-20260630_pre.xml koss-20260630x10k.htm http://fasb.org/srt/2025 http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/cyd/2025 http://xbrl.sec.gov/dei/2025 http://xbrl.sec.gov/ecd/2025 true true