Koss designs and sells stereo headphones under the Koss brand name and private label. The company's products primarily include headphones for music listening, along with headsets and audio equipment for communications, education, metal detecting, and OEM customers. Koss distributes products through domestic and international distributors, national retailers, electronics and grocery stores, audio specialty shops, and institutions including school systems and prisons. Koss also sells directly to consumers through its website and third-party online platforms like Amazon. Koss relies on an outsourced manufacturing model, using contract manufacturers in China and Taiwan to produce its products. The company generates revenue from product sales markup over sourcing costs, while also monetizing its intellectual property through an active patent enforcement program. Strategically, Koss is pursuing diversification by acquisition, deploying capital generated from patent litigation to purchase businesses with recurring cash flows outside consumer electronics.