XML 69 R56.htm IDEA: XBRL DOCUMENT
v3.25.2

DEFERRED COMPENSATION (Narrative) (Details) - Current Officer [Member] - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2025 | Jun. 30, 2024
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] |  |
Discount factor | 5.81% | 5.55%
Life expectancy | 17 years 3 months 18 days | 18 years 1 month 6 days
Deferred compensation recorded liability | $ 2,226,454 | $ 2,093,142
Deferred compensation expense | $ 133,330 | $ 96,004
Cash compensation, percentage of base salary | 2.00% |

X
- Definition Deferred Compensation Arrangement with Individual, Cash Compensation, Percentage Of Base Salary + References No definition available. + Details
Name: | koss_DeferredCompensationArrangementWithIndividualCashCompensationPercentageOfBaseSalary
Namespace Prefix: | koss_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Life Expectancy + References No definition available. + Details
Name: | koss_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationLifeExpectancy
Namespace Prefix: | koss_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The compensation expense recognized during the period pertaining to the deferred compensation arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 710 -SubTopic 10 -Name Accounting Standards Codification -Section 30 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483043/710-10-30-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-1 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The carrying amount of the liability as of the balance sheet date to an individual under a deferred compensation arrangement. This amount may be the result of periodic accruals made over the period of active employment, or reflect termination benefits resulting contractual terms or a death benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 710 -SubTopic 10 -Name Accounting Standards Codification -Section 30 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483043/710-10-30-1 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualRecordedLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_OfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |