| Id | Content |
|---|---|
| F1 | These shares were distributed to the beneficiary of a trust which benefits an adult child of the reporting person, of which the reporting person is a co-trustee. |
| F2 | These shares are held through a trust which benefits an adult child of the reporting person. The reporting person disclaims beneficial ownership of the securities held by the trust except to the extent of his pecuniary interest therein. |
| F3 | The reporting person holds these shares in his capacity as voting trustee of the voting trust established by that certain Restatement of Koss Family Voting Trust, dated March 23, 2022. The reporting person disclaims beneficial ownership of these securities except to the extent of his pecuniary interest therein. |