<SEC-DOCUMENT>0000056701-25-000010.txt : 20250506
<SEC-HEADER>0000056701-25-000010.hdr.sgml : 20250506
<ACCEPTANCE-DATETIME>20250506153505
ACCESSION NUMBER:		0000056701-25-000010
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		1
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20241231
</ITEM>
</RULE>
FILED AS OF DATE:		20250506
DATE AS OF CHANGE:		20250506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOSS CORP
		CENTRAL INDEX KEY:			0000056701
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				391168275
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-03295
		FILM NUMBER:		25916921

	BUSINESS ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212
		BUSINESS PHONE:		4149645000

	MAIL ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOSS ELECTRONICS INC
		DATE OF NAME CHANGE:	19721005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REK O KUT CO INC
		DATE OF NAME CHANGE:	19680124
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>koss-20250506corresp.htm
<DESCRIPTION>FORM SD
<TEXT>
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			Form SD 2024
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;">Washington, D.C. 20549</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:14pt;">FORM SD</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:14pt;">Specialized Disclosure Report</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">KOSS CORPORATION</font>
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		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Exact name of registrant as specified in its charter)</font>
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					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 11pt">
						&nbsp;</p>
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						&nbsp;</p>
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					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Delaware</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">0-3295</font></p>
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						<font style="display: inline;font-family:Times New Roman;color:#000000;font-size:12pt;">39-1168275</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(State or other jurisdiction</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Commission</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(IRS Employer</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">of incorporation)</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">File Number)</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Identification No.)</font></p>
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						<font style="display: inline;font-size:1pt;">&#xFEFF;</font></p>
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					<p style="margin:0pt;font-family:Calibri;line-height:115%;font-size: 11pt">
						&nbsp;</p>
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					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;color:#000000;font-size:12pt;">4129 North Port Washington Avenue, Milwaukee, Wisconsin</font></p>
				</td>
				<td valign="top" style="width:33.58%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;padding:0pt;">
					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">53212</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Address of principal executive offices)</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Calibri;line-height:115%;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Zip Code)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Kim M. Schulte</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Chief Financial Officer and Principal Accounting Officer</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt solid #000000 ;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">414-964-5000</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Name and telephone number, including area code, of the person to contact in connection with this report.)</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Check the appropriate box to indicate the rule pursuant to which this form is being filed, </font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">and provide the period to which the information in this form applies:</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">_</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">X</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">_&nbsp;&nbsp;Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">2</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">4</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">.</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">___&nbsp;&nbsp;Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended _______________.</font>
		</p>
		<p style="margin:0pt 0pt 10pt;font-family:Calibri;line-height:115%;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt 0pt 10pt;font-family:Calibri;line-height:115%;font-size: 11pt">
			&nbsp;
		</p></div><div style="margin-left:36pt;margin-right:36pt;">
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">

		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p><div style="width:100%">

		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 11pt">

			&nbsp;

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</div>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;;font-size: 12pt"><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Section 1 - Conflict Minerals Disclosure</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Item 1.01</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Conflict Minerals Disclosure and Report</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">This Form SD of Koss Corporation (the &#x201C;Company&#x201D;) is filed pursuant to Rule 13p-1 promulgated under the Securities Exchange Act of 1934, as amended, and Form SD (the &#x201C;Rule&#x201D;) for the reporting period </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">from </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">January 1, 202</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">4</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> to December 31, 202</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">4</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">. The Rule imposes certain reporting obligations on Securities and Exchange Commission registrants for which conflict minerals are necessary to the functionality or production of a product manufactured, or contracted to be manufactured, by the registrant. Conflict minerals are defined as cassiterite, columbite-tantalite (coltan), wolframite, gold and their derivatives, which are limited to tin, tantalum, tungsten, and gold (&#x201C;3TG&#x201D;) for the purposes of this assessment. These requirements apply to registrants whatever the geographic origin of the conflict minerals and whether or not they fund armed conflict. </font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">As required by the Rule, the Company undertook an analysis of the products it manufactures or contracts to manufacture to determine if any of the conflict minerals were necessary to the products&#x2019; functionality or production. The Company concluded that certain products it contracts to manufacture contain one or more of the conflict minerals. Accordingly, as required by the Rule, the Company conducted a reasonable country of origin inquiry (&#x201C;RCOI&#x201D;) regarding those conflict minerals which was designed to determine whether any of those conflict minerals originated in the Democratic Republic of the Congo or an adjoining country as defined in the Rule (a &#x201C;Covered Country&#x201D;) or are from recycled or scrap sources, as defined in the Rule. To this end, the Company identified each supplier of the material containing a conflict mineral and requested </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">it</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> complete the RMI Conflict Minerals Reporting Template Revision 6.1 (&#x201C;CMRT&#x201D;) in support of certification that the conflict minerals in those materials did not originate in a Covered Country</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">. &nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">The CMRT is published by the Responsible Minerals Initiative (&#x201C;RMI&#x201D;), one of the programs of the Responsible Business Alliance</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">. &nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">The CMRT includes questions regarding a supplier&#x2019;s conflict-free policy, engagement with its direct upstream suppliers, and a listing of the smelters the supplier and its upstream suppliers use. </font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Four</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">suppliers were contacted as part of our due diligence and asked to complete the CMRT. Based on the responses by the suppliers, </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">one</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> reported that the smelters in their supply chain source the 3TG from the Covered Countries. The other </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">three</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> suppliers reported that the smelters in their supply chain do not source the 3TG from the Covered Countries. There were ten different smelters or refiners identified as the origin of 3TG materials used in our products. Of those, </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">nine</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> were found to be &#x201C;conformant&#x201D; to the Responsible Minerals Assurance Process (&#x201C;RMAP&#x201D;), as published by the RMI, which means that the smelter has successfully passed an audit by the RMAP process. Of those conformant</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, &nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">six</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">smelters have a &#x201C;re-audit in process&#x201D; and RMI considered those smelters as conformant to the standards set forth within the RMAP audit protocol</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">. &nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">We cannot be certain of the origin of the Conflict Minerals used by </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">one</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> smelter or entit</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">y</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, as </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">it is</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> not listed as</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> &nbsp;a</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> RMAP-conformant smelter. Finally, one additional supplier has provided a very small amount of material which was deemed necessary to the production and functionality of one product. The sourcing of any 3TG within this material is indeterminable as the material was purchased from a supplier that used obsolete parts for which a country of origin cannot be determined. Such material comprises significantly less than 1% of the material cost for such product.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">This information is publicly available on the Company&#x2019;s website at www.koss.com/support/supply-chain under "Conflict Minerals Disclosure and Report". </font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Item 1.02 Exhibit </font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Section 2 - Exhibits </font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Item 2.01 </font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Not applicable.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Section 3 - Exhibits </font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;;font-size: 12pt"><font style="display: inline;font-family:Times New Roman;font-size:12pt;">SIGNATURE</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">KOSS CORPORATION</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"></font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">By:&nbsp;&nbsp;/s/&nbsp; </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">Kim M. Schulte</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Date:&nbsp; </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">May</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">6</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, 20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">2</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">5</font>
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		<p style="margin:0pt 0pt 0pt 36pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Kim</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">M</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">. S</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">chulte</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Chief Financial Officer</font>
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		<p style="margin:0pt 0pt 0pt 36pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Principal Accounting Officer</font>
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