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Koss (KOSS) Degree of Operating Leverage : 264.05 (As of Mar. 2025)


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What is Koss Degree of Operating Leverage?

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Koss's Degree of Operating Leverage for the quarter that ended in Mar. 2025 was 264.05. The higher Degree of Operating Leverage, the higher operating risk the company will take.

The industry rank for Koss's Degree of Operating Leverage or its related term are showing as below:

KOSS's Degree of Operating Leverage is ranked worse than
99.13% of 2414 companies
in the Hardware industry
Industry Median: 1 vs KOSS: 264.05

Koss Degree of Operating Leverage Historical Data

The historical data trend for Koss's Degree of Operating Leverage can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Koss Degree of Operating Leverage Chart

Koss Annual Data
Trend Jun15 Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24
Degree of Operating Leverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.00 -2.85 35.15 109.89 14.52

Koss Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25
Degree of Operating Leverage Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 6.96 14.52 3.74 2.17 264.05

Competitive Comparison of Koss's Degree of Operating Leverage

For the Consumer Electronics subindustry, Koss's Degree of Operating Leverage, along with its competitors' market caps and Degree of Operating Leverage data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Koss's Degree of Operating Leverage Distribution in the Hardware Industry

For the Hardware industry and Technology sector, Koss's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where Koss's Degree of Operating Leverage falls into.


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Koss Degree of Operating Leverage Calculation

Koss's Degree of Operating Leverage for the quarter that ended in Mar. 2025 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( -1.616 (Mar. 2025) / -2.168 (Mar. 2024) - 1 )/( 12.433 (Mar. 2025) / 12.445 (Mar. 2024) - 1 )
=-0.2546/-0.001
=264.05***

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

** TTM data of EBIT and Revenue was used to calculate Degree of Operating Leverage.
*** Please be aware that the Degree of Operating Leverage calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.


Koss  (NAS:KOSS) Degree of Operating Leverage Explanation

Degree of Operating Leverage (DOL) is a leverage ratio that measures the sensitivity of a company’s operting income, also referred to as Earnings Before Interest and Taxes (EBIT), to fluctuations in its Revenue. DOL is a method used to quantify a company’s operating risk. This risk is related to the company's structure of variable costs and fixed costs. Since the fixed costs do not allow the company to adjust the operating costs, the operating risk rises with a higher fixed-to-variable costs proportion.

A high Degree of Operating Leverage indicates that the company’s fixed costs exceed its variable costs. By increasing the sales, the company can earn more profits. In addition, the company must be able to maintain relatively high sales to cover all fixed costs.

Be Aware

The use of operating leverage varies across different industries and business sectors, and the application of Degree of Operating Leverage (DOL) should be adjusted accordingly.


Koss Degree of Operating Leverage Related Terms

Thank you for viewing the detailed overview of Koss's Degree of Operating Leverage provided by GuruFocus.com. Please click on the following links to see related term pages.


Koss Business Description

Industry
Traded in Other Exchanges
N/A
Address
4129 North Port Washington Avenue, Milwaukee, WI, USA, 53212
Koss Corp is engaged in the design, manufacture, and sale of stereo headphones and related accessory products. It operates in the audio/video industry segment of the home entertainment industry. The company markets a line of headphones, wireless Bluetooth headphones, wireless Bluetooth speakers, computer headsets, telecommunications headsets, and active noise-canceling headphones. The majority of the firm's revenue is derived from sales of stereo headphones.
Executives
Koss John C Jr officer: Vice President - Sales C/O KOSS CORPORATION, 4129 N PORT WASHINGTON ROAD, MILWAUKEE WI 53212
William Jesse Sweasy director 401 LEVEE STREET, RED WING MN 55066
Kim M. Schulte officer: Chief Financial Officer 4129 NORTH PORT WASHINGTON AVENUE, MILWAUKEE WI 53212
David Donnan Smith officer: EVP and CFO 4129 N PORT WASHINGTON ROAD, MILWAUKEE WI 53212
Koss Michael J Jr officer: VP Marketing & Product 4129 N PORT WASHINGTON AVENUE, MILWAUKEE WI 53212
Michael J Koss officer: President and CEO C/O GENIUS PRODUCTS, INC., 740 LOMAS SANTA FE, SUITE 210, SOLANA BEACH CA 92075
Thomas L. Doerr director 4129 N. PORT WASHINGTON ROAD, MILWAUKEE WI 53212
Lenore Lillie officer: VP - Operations 4129 N PORT WASHINGTON ROAD, MILWAUKEE WI 53212
Nancy Koss 2012 Trust, Dated 12/20/12 10 percent owner 1492 W. CALUMET CT., RIVER HILLS WI 53217
Steven A Leveen director 1030 SEA SPRAY AVENUE, DELRAY BEACH FL 33483
Theodore Nixon director 100 SOUTH SPRING STREET, LOUISVILLE KY 40206
Elizabeth A Uecker officer: Secretary 4129 N PORT WASHINGTON ROAD, MILWAUKEE WI 53212
John C Koss director 4129 NORTH PORT WASHINGTON AVE, MILWAUKEE WI 53212
Nancy L Koss 10 percent owner 1492 W. CALUMET CT., RIVER HILLS WI 53217
Koss Family Trust, Dated 9/11/12 10 percent owner 1492 W. CALUMET CT., RIVER HILLS WI 53217