XML 51 R35.htm IDEA: XBRL DOCUMENT v3.23.2
Significant Accounting Policies (Narrative) (Details)
1 Months Ended 12 Months Ended
Dec. 31, 2021
USD ($)
Jun. 30, 2023
USD ($)
item
Jun. 30, 2022
USD ($)
Accounting Policies Disclosure [Line Items]      
Income tax provision   $ 317,377 $ 7,517
Licensing proceeds   $ 33,000,000 100,000
Proceeds from life insurance policy $ 262,000   2,014,184
Number of subsidiaries | item   2  
Referral fees   $ 43,190  
Cost of goods sold   8,642,237 10,989,889
Research and development expense   288,231 285,244
Advertising expense   $ 65,374 50,513
Other income - Net gain from life insurance benefits     262,391
Revision of Prior Period, Reclassification, Adjustment [Member]      
Accounting Policies Disclosure [Line Items]      
Referral fees     98,252
Referral Fees [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]      
Accounting Policies Disclosure [Line Items]      
Cost of goods sold     $ (98,252)
Koss UK [Member]      
Accounting Policies Disclosure [Line Items]      
Ownership percentage   100.00%  
Koss Corp B.V. [Member]      
Accounting Policies Disclosure [Line Items]      
Ownership percentage   100.00%