Kopin (KOPN) 10-Q5 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 28, 2013	Nov. 01, 2013
Document Documentand Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'KOPN	'
Entity Registrant Name	'KOPIN CORP	'
Entity Central Index Key	'0000771266	'
Current Fiscal Year End Date	'--12-28	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	66,420,052

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 28, 2013	Dec. 29, 2012
Current assets:	'	'
Cash and equivalents	$25,290,393	$27,135,387
Marketable debt securities, at fair value	97,457,410	65,349,962
Accounts receivable, net of allowance of $281,000 and $311,000 in 2013 and 2012, respectively	2,824,609	5,254,549
Accounts receivable from unconsolidated affiliates	0	84,780
Unbilled receivables	0	178,036
Inventory	2,842,735	5,789,753
Prepaid taxes	253,545	683,032
Prepaid expenses and other current assets	979,109	917,841
Current assets held for sale	0	21,573,729
Total current assets	129,647,801	126,967,069
Property, plant and equipment, net	6,191,163	8,486,406
Goodwill	1,080,502	684,789
Intangible assets, net	3,349,108	2,316,924
Other assets	19,056,956	8,607,882
Noncurrent assets held for sale	0	29,145,732
Total assets	159,325,530	176,208,802
Current liabilities:	'	'
Accounts payable	4,295,137	5,121,324
Accrued payroll and expenses	1,511,781	2,147,512
Accrued warranty	718,000	716,000
Billings in excess of revenue earned	1,782,168	1,220,395
Other accrued liabilities	3,354,822	2,563,797
Deferred Tax Liabilities, Net, Current	1,612,295	1,304,513
Liabilities of Disposal Group, Including Discontinued Operation, Current	0	7,102,895
Total current liabilities	13,274,203	20,176,436
Asset retirement obligations	321,750	322,477
Liabilities of Disposal Group, Including Discontinued Operation, Noncurrent	0	623,979
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued	0	0
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 77,937,692 shares in 2013 and 75,979,695 shares in 2012; outstanding 62,386,504 shares in 2013 and 63,835,508 shares in 2012	739,041	736,966
Additional paid-in capital	321,232,145	318,928,495
Treasury stock (11,517,640 and 9,861,139 shares in 2013 and 2012, respectively, at cost)	-40,437,799	-34,450,978
Accumulated other comprehensive income	2,056,283	6,512,792
Accumulated deficit	-138,043,376	-142,993,595
Total Kopin Corporation stockholders' equity	145,546,294	148,733,680
Noncontrolling interest	183,283	6,352,230
Total stockholders' equity	145,729,577	155,085,910
Total liabilities and stockholders' equity	$159,325,530	$176,208,802

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 28, 2013	Dec. 29, 2012
Statement of Financial Position [Abstract]	'	'
Accounts receivable, allowance	$281,000	$311,000
Preferred stock, par value	$0.01	$0.01
Preferred stock, authorized	3,000	3,000
Preferred stock, issued	0	0
Common stock, par value	$0.01	$0.01
Common stock, authorized	120,000,000	120,000,000
Common stock, issued	77,937,692	75,979,695
Common stock, outstanding	62,386,504	63,835,508
Treasury stock, shares	11,517,640	9,861,139

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Revenues:	'	'	'	'
Net product revenues	$4,888,791	$7,310,387	$16,065,593	$23,801,159
Research and development revenues	61,257	879,383	1,282,185	2,266,218
Total revenues	4,950,048	8,189,770	17,347,778	26,067,377
Expenses:	'	'	'	'
Cost of product revenues	4,622,252	4,859,383	16,790,618	16,969,699
Research and development	5,586,745	4,739,956	13,492,253	10,669,867
Selling, general and administration	5,049,936	4,694,829	15,651,581	13,022,903
Impairment of goodwill	0	0	0	1,704,770
Total expenses	15,258,933	14,294,168	45,934,452	42,367,239
(Loss) income from operations	-10,308,885	-6,104,398	-28,586,674	-16,299,862
Other income and expense:	'	'	'	'
Interest income	326,684	295,347	922,348	817,963
Other income net	33,164	105,050	51,069	202,838
Foreign currency transaction (losses) gains	-773,044	-378,066	-181,120	-425,325
Gain on sale of investments	1,899,291	0	1,899,291	856,170
Remeasurement Gain (Loss) On Previously Held Equity Interest In Acquiree	0	-557,594	0	-557,594
Asset Impairment Charges	0	0	-2,485,393	0
Total other income and expense	1,486,095	-535,263	206,195	894,052
(Loss) income before provision for income taxes, equity losses in unconsolidated affiliates and net loss (income) attributable to noncontrolling interest	-8,822,790	-6,639,661	-28,380,479	-15,405,810
Tax provision	33,000	-10,000	12,879,000	-22,799
(Loss) income before equity loss in unconsolidated affiliates and net (loss) income of noncontrolling interest	-8,789,790	-6,649,661	-15,501,479	-15,428,609
Equity losses in unconsolidated affiliates	-225,408	-202,278	-408,194	-592,480
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	-9,015,198	-6,851,939	-15,909,673	-16,021,089
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	0	-214,347	20,147,532	1,360,313
Net (loss) income	-9,015,198	-7,066,286	4,237,859	-14,660,776
Net loss (income) attributable to the noncontrolling interest	243,747	344,274	712,360	160,300
Net (loss) income attributable to the controlling interest	($8,771,451)	($6,722,012)	$4,950,219	($14,500,476)
Net (loss) income per share	'	'	'	'
Income (Loss) from Continuing Operations, Per Basic Share	($0.14)	$0.11	($0.24)	($0.25)
Income (Loss) from Discontinued Operations, Net of Tax, Per Basic Share	$0	$0	$0.32	$0.02
Basic	($0.14)	$0.11	$0.08	($0.23)
Income (Loss) from Continuing Operations, Per Diluted Share	($0.14)	$0.11	($0.24)	($0.25)
Income (Loss) from Discontinued Operations, Net of Tax, Per Diluted Share	$0	$0	$0.32	$0.02
Diluted	($0.14)	$0.11	$0.08	($0.23)
Weighted average number of common shares	'	'	'	'
Basic	63,542,348	63,415,345	62,620,814	63,572,753
Diluted	63,542,348	63,415,345	63,709,833	63,572,753

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Statement of Other Comprehensive Income [Abstract]	'	'	'	'
Net (loss) income	($9,015,198)	($7,066,286)	$4,237,859	($14,660,776)
Foreign currency translation adjustments	1,375,756	1,665,381	136,248	1,890,837
Holding (loss) gain on marketable securities	126,461	-150,520	-1,438,709	1,220,149
Reclassifications of gains in net (loss) income	-1,885,691	-29,843	-1,914,883	-574,202
Other Comprehensive Income (Loss), Net of Tax	-383,474	1,485,018	-3,217,344	2,536,784
Comprehensive (loss) income	-9,398,672	-5,581,268	1,020,515	-12,123,992
Comprehensive loss (income) attributable to the noncontrolling interest	139,550	59,390	698,524	-141,907
Comprehensive (loss) income attributable to controlling interest	($9,259,122)	($5,521,878)	$1,719,039	($12,265,899)

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income	Accumulated Deficit	Total Kopin Corporation Stockholders' Equity	Noncontrolling Interest	Stockholders' Equity, Total [Member]
Beginning Balance at Dec. 29, 2012	$155,085,910	$736,966	$318,928,495	($34,450,978)	$6,512,792	($142,993,595)	$148,733,680	$6,352,230	'
Beginning Balance (in shares) at Dec. 29, 2012	'	73,696,644	'	'	'	'	'	'	'
Stock-based compensation	3,337,304	'	3,337,304	'	'	'	3,337,304	'	'
Vesting of restricted stock	'	207,500	'	'	'	'	'	'	'
Vesting of restricted stock	0	2,075	-2,075	'	'	'	'	'	'
Net unrealized holding gain on marketable securities	-3,217,344	'	'	'	-3,231,180	'	-3,231,180	13,836	'
Proceeds from Sales of Business, Affiliate and Productive Assets	-4,253,680	'	'	'	-1,580,629	'	-1,580,629	-2,673,051	'
Noncontrolling Interest, Increase from Business Combination	200,198	'	'	'	'	'	'	200,198	'
Stockholders' Equity Attributable to Noncontrolling Interest	183,283	'	-1,020,130	'	355,300	'	-664,830	-2,997,570	-3,662,400
Restricted stock for tax withholdings (in shares)	'	0	'	'	'	'	'	'	'
Restricted stock for tax withholdings	-11,449	0	-11,449	'	'	'	-11,449	'	'
Treasury Stock, Value, Acquired, Cost Method	5,986,821	'	'	5,986,821	'	'	5,986,821	'	'
Net loss	4,237,859	'	'	'	'	4,950,219	4,950,219	-712,360	'
Ending Balance at Sep. 28, 2013	$145,729,577	$739,041	$321,232,145	($40,437,799)	$2,056,283	($138,043,376)	$145,546,294	$183,283	'
Ending Balance (in shares) at Sep. 28, 2013	'	73,904,144	'	'	'	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Sep. 28, 2013	Sep. 29, 2012
Cash flows from operating activities:	'	'
Net (loss) income	$4,237,859	($14,660,776)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:	'	'
Depreciation and amortization	3,058,056	7,634,175
Amortization of premium or discount on marketable debt securities	211,821	-222,658
Stock-based compensation	3,648,904	3,773,306
Net gain on investment transactions	-1,899,291	-856,170
Loss in unconsolidated affiliate	408,194	592,480
Impairment of cost based investment	2,485,393	0
Impairment of goodwill	0	1,704,770
Gain from sale of III-V product line	-33,452,176	0
Deferred income taxes	348,700	729,190
Foreign currency (gains) losses	154,138	595,016
Loss on remeasurement of investment in Ikanos	0	557,594
Change in allowance for bad debt	6,535	-85,038
Other non-cash items	864,233	668,320
Change in warranty reserves	0	-300,000
Changes in assets and liabilities:	'	'
Accounts receivable	4,285,421	3,150,525
Inventory	2,357,892	297,273
Prepaid expenses and other current assets	-24,697	168,068
Accounts payable and accrued expenses	-92,694	-1,998,170
Billings in excess of revenue earned	561,773	-252,572
Net cash (used in) provided by operating activities	-12,839,939	1,495,333
Cash flows from investing activities:	'	'
Proceeds from sale of marketable debt securities	14,100,760	33,315,471
Purchase of marketable debt securities	-47,319,491	-39,706,955
Proceeds from sale of III-V product line	55,188,020	0
Cash paid to acquire Ikanos, net of cash acquired	0	93,872
Cash paid to acquire eMDT, net of cash acquired	-211,484	0
Cash paid to acquire FDD, net of cash acquired	0	94,351
Purchases of cost based investments	-3,450,278	-2,249,784
Proceeds from sale of investments	2,597,289	856,170
Other assets	-81,804	77,383
Capital expenditures	-519,323	-8,464,076
Net cash provided by (used in) investing activities	20,726,657	-15,983,568
Net cash used in financing activities	'	'
Treasury stock purchases	-5,986,821	-3,455,529
Purchase of noncontrolling interest in Kowon	-3,662,400	0
Settlement of restricted stock for tax withholding obligations	-11,449	-100,676
Net cash used in financing activities	-9,660,670	-3,556,205
Effect of exchange rate changes on cash	-71,042	212,516
Net decrease in cash and equivalents	-1,844,994	-17,831,924
Cash and equivalents:	'	'
Beginning of period	27,135,387	'
End of period	25,290,393	25,263,239
Supplemental disclosure of cash flow information:	'	'
Income taxes paid	0	197,000
Supplemental schedule of noncash investing activities:	'	'
Construction in progress included in accrued expenses	174,600	0
Non-cash proceeds from sale of III-V product line	$14,866,000	'

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 28, 2013
Organization, Consolidation, Presentation of Financial Statements and Error Corrections [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying condensed consolidated financial statements include the accounts of Kopin Corporation, its wholly-owned subsidiaries, Kowon Technology Co., Ltd. (Kowon), a majority owned (93%) subsidiary located in Korea, Ikanos Consulting Ltd. (Ikanos) a majority owned (51%) subsidiary located in the United Kingdom and eMDT America Inc. (eMDT), a majority owned (51%) subsidiary located in California (collectively the “Company”). Ownership interests of Kowon, Ikanos and eMDT not attributable to the Company are referred to as noncontrolling interests. All intercompany transactions and balances have been eliminated. The condensed consolidated financial statements for the three and nine months ended September 28, 2013 and September 29, 2012 are unaudited and include all adjustments which, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 29, 2012.
	During the first quarter of 2013, the Company paid approximately $3.7 million to acquire an additional 15% ownership in its Kowon subsidiary from the minority shareholders, as part of the Company's plan to close Kowon. The sale of the facility does not meet the criteria for assets held for sale based on the anticipated time to sell the facility.
	The results of the Company's operations for any interim period are not necessarily indicative of the results of the Company's operations for any other interim period or for a full fiscal year.
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. ASU No. 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under United States Generally Accepted Accounting Principles (U.S. GAAP) to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. ASU No. 2013-02 is effective for reporting periods beginning after December 15, 2012. The Company adopted this ASU on December 30, 2012 with no impact on its financial statements.

	During the nine months ended September 28, 2013, the change in the Company's accumulated other comprehensive income was the net of $0.1 million cumulative translation adjustment, $(1.4) million unrealized holding losses on marketable securities, $(1.9) million of reclassified holding gains, $(1.6) million related to the sale of its III-V product line and $0.4 million related to its acquisition of additional noncontrolling interest in Kowon.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
DISCONTINUED OPERATIONS	Sep. 28, 2013
Discontinued Operations [Abstract]	'
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	'
	On January 16, 2013 (the Closing Date), the Company sold its III-V product line, including all of the outstanding equity interest in KTC Wireless, LLC, a wholly owned subsidiary of the Company established to facilitate the sale of the Company's investment in KTC to IQE KC, LLC and IQE plc pursuant to a Purchase Agreement (the Purchase Agreement) entered into on January 10, 2013 for an aggregate purchase price of approximately $75 million, subject to working capital adjustments and certain other adjustments. Upon agreement of the final working capital and other adjustments the net purchase price was $70.2 million and the gain on sale, net of tax, was $20.4 million. Under the terms of the Purchase Agreement, $55 million was paid to the Company in January 2013, $0.2 million was paid in April 2013 and the remaining $15.0 million will be paid to the Company on the third anniversary of the Closing Date. The Company has recorded the $15.0 million receivable at the discounted value of $14.8 million, at the date of disposition, which is included in other assets on the condensed consolidated balance sheet. The Company is accreting this balance over the three year period.
	The operating results of the III-V product line prior to the sale are reported within income from discontinued operations, net of tax, in the consolidated statement of operations. The assets and liabilities associated with the III-V product line are presented as current assets held for sale, noncurrent assets held for sale, current liabilities held for sale and noncurrent liabilities held for sale in the consolidated balance sheet as of December 29, 2012.

CASH_AND_EQUIVALENTS_AND_MARKE

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	9 Months Ended
	Sep. 28, 2013
Cash and Equivalents and Marketable Securities Disclosure [Abstract]	'
CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	'
	CASH AND EQUIVALENTS AND MARKETABLE SECURITIES
	The Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.
	Marketable debt securities consist primarily of certificates of deposit, medium-term corporate debt, and United States government and agency backed securities. The Company classifies these marketable debt securities as available-for-sale in “Marketable Debt Securities”. The Company records the amortization of premium and accretion of discount on marketable debt securities in the results of operations.
	The Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt securities were not material during the nine months ended September 28, 2013 and the year ended December 29, 2012.
	Investments in available-for-sale marketable debt securities are as follows at September 28, 2013 and December 29, 2012:


		Amortized Cost				Unrealized Gains				Unrealized Losses						Fair Value

		2013		2012		2013		2012		2013			2012			2013		2012

	U.S. government and agency backed securities	$	71,496,967	$	38,074,136	$	—	$	508,820	$	(519,660	)	$	—		$	70,977,307	$	38,582,956

	Corporate debt and certificates of deposit	26,594,161		27,031,866		—		—		(114,058		)	(264,860		)	26,480,103		26,767,006

	Total	$	98,091,128	$	65,106,002	$	—	$	508,820	$	(633,718	)	$	(264,860	)	$	97,457,410	$	65,349,962

	The contractual maturity of the Company’s marketable debt securities is as follows at September 28, 2013:


		Less than		One to		Greater than		Total
		One year		Five years		Five years
	U.S. government and agency backed securities	$	11,706,953	$	47,301,186	$	11,969,168	$	70,977,307

	Corporate debt and certificates of deposit	21,600,623		3,886,980		992,500		26,480,103

	Total	$	33,307,576	$	51,188,166	$	12,961,668	$	97,457,410

	The Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment (OTTI). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends to sell the security before recovery of its amortized cost basis; (2) if it is “more likely than not” the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not sufficient to recover the entire amortized cost basis.
	The Company further estimates the amount of OTTI resulting from a decline in the credit worthiness of the issuer (credit-related OTTI) and the amount of non credit-related OTTI. Noncredit-related OTTI can be caused by such factors as market illiquidity. Credit-related OTTI is recognized in earnings while noncredit-related OTTI on securities not expected to be sold is recognized in other comprehensive loss. The Company did not record an OTTI for the three and nine months ended September 28, 2013 and September 29, 2012.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 28, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	Financial instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed by the Company about what a market participant would use in pricing the assets.
	The following table details the fair value measurements of the Company’s financial assets:


				Fair Value Measurement at September 28, 2013 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	25,290,393	$	25,290,393	$	—	$	—

	U.S. Government Securities	70,977,307		17,533,843		53,443,464		—

	Corporate Debt	11,441,360		—		11,441,360		—

	Certificates of Deposit	15,038,743		—		15,038,743		—

		$	122,747,803	$	42,824,236	$	79,923,567	$	—



				Fair Value Measurement at December 29, 2012 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	27,135,387	$	27,135,387	$	—	$	—

	U.S. Government Securities	38,582,956		17,576,878		21,006,078		—

	Corporate Debt	11,095,227		—		11,095,227		—

	Certificates of Deposit	15,671,779		—		15,671,779		—

	WIN Semiconductor Corp.	1,410,388		1,410,388		—		—

	Advanced Wireless Semiconductor Company	1,764,657		1,764,657		—		—

		$	95,660,394	$	47,887,310	$	47,773,084	$	—


	The corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates which are reset every three months based on the then current three month London Interbank Offering Rate (three month Libor). The Company determines the fair market values of these corporate debt instruments through the use of a model which incorporates the three month Libor, the credit default swap rate of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets.
	The carrying amounts of cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level 2 in the fair value hierarchy.
	During the three months ended September 28, 2013, the Company sold its investments in Advanced Wireless Semiconductor Company and WIN Semiconductor Corp. for $1.2 million and $1.4 million, respectively, and recorded a gain on the sale of the investments of $1.9 million.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
INVENTORY	'
	INVENTORY
	Inventory is stated at the lower of cost (determined on the first-in, first-out) or market and consists of the following at September 28, 2013 and December 29, 2012:


		September 28,		December 29,
		2013		2012
	Raw materials	$	334,987	$	2,540,497

	Work-in-process	2,097,371		1,880,202

	Finished goods	410,377		1,369,054

		$	2,842,735	$	5,789,753

NET_LOSS_INCOME_PER_SHARE

NET (LOSS) INCOME PER SHARE	9 Months Ended
	Sep. 28, 2013
Earnings Per Share [Abstract]	'
NET (LOSS) INCOME PER SHARE	'
	NET INCOME (LOSS) PER SHARE
	Basic net income (loss) per share is computed using the weighted average number of shares of common stock outstanding during the period less any non-vested restricted shares. Diluted earnings per common share, if applicable, is calculated using weighted average shares outstanding and contingently issuable shares, less weighted average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive effect of shares issuable upon the assumed conversion of the Company’s common stock equivalents, which consist of outstanding stock options and unvested restricted stock units.
	Weighted average common shares outstanding used to calculate earnings per share are as follows:


		Three Months Ended		Nine Months Ended
		September 28, 2013	September 29, 2012	September 28, 2013	September 29, 2012
	Weighted average common shares outstanding-basic	63,542,348	63,415,345	62,620,814	63,572,753

	Stock options and non-vested restricted common stock	—	—	1,089,019	—

	Weighted average common shares outstanding-diluted	63,542,348	63,415,345	63,709,833	63,572,753

	The following were not included in weighted average common shares outstanding-diluted because they are anti-dilutive or performance or market conditions had not been met at the end of the period.


		September 28, 2013	September 29, 2012
	Non-vested restricted common stock	1,445,000	2,881,116

	Stock options	708,334	1,838,345

	Total	2,153,334	4,719,461

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 28, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There were no stock options granted in the nine month period ended September 28, 2013, or in fiscal year 2012. The fair value of non-vested restricted common stock awards is generally the market value of the Company’s common stock on the date of grant. The non-vested common stock awards require the employee to fulfill certain obligations, including remaining employed by the Company for one, two or four years (the vesting period) and in certain cases also require meeting either performance criteria or the Company’s stock achieving a certain price. For non-vested restricted common stock awards which solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated service period. For non-vested restricted common stock awards which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not met, no compensation cost is recognized and any previously recognized compensation cost is reversed. The Company recognizes compensation costs on a straight-line basis over the requisite service period for time-vested awards.
	In 2011, the Company granted 380,000 shares of phantom stock which will be settled in cash at the end of the first 10 consecutive trading day period following the grant date during which the Company’s common stock trades at a price per share equal to or greater than $5.25, prior to September 12, 2016. The vesting of the awards upon achieving a closing stock price of $5.25 for 10 consecutive days is considered a market condition which requires the Company to periodically assess the fair market value of the award, with increases or decrease in the fair market value being reflected in the statement of operations.
	On May 9, 2013, the Compensation Committee of the Company approved the issuances of 1,051,000 shares of non-vested restricted common stock to officers and other employees of the Company which vest at the rate of 20% per year over 5 years if the officer or employee remains with the Company. The Compensation Committee of the Company also approved the issuance of 600,000 shares of non-vested restricted common stock to the Chief Executive Officer (CEO) of the Company which vest if certain performance and market criteria are met and the CEO remains with the Company during the period in which the criteria are met.
	A summary of award activity under the stock option plans as of September 28, 2013 and changes during the nine month period is as follows (all options were vested as of September 28, 2013):


		Nine months ended September 28, 2013
		Shares		Weighted
				Average
				Exercise
				Price
	Balance, December 29, 2012	983,680		$	5.26

	Options forfeited/canceled	(145,346	)	5.85

	Options exercised	—		—

	Balance, all exercisable, September 28, 2013	838,334		$	5.16

	The following table summarizes information about stock options outstanding and exercisable at September 28, 2013:


		Options Outstanding and Exercisable
	Range of Exercise Prices	Number			Weighted	Weighted
		Outstanding			Average	Average
		and			Remaining	Exercise
		Exercisable			Contractual	Price
					Life (Years)
	$ 0.01—$ 3.50	130,000			2	$	3.49

	$ 3.75—$ 4.82	204,350			1	3.77

	$ 5.00—$ 5.29	403,984			0.31	5.2

	$10.00	100,000			1	10

		838,334			0.82	$	5.16

	Aggregate intrinsic value on September 28, 2013	$	106,427

	The Company has issued warrants to purchase 200,000 shares of the Company’s stock for $3.49 per share.
	Non-Vested Restricted Common Stock
	A summary of the activity for non-vested restricted common stock awards as of September 28, 2013 and changes during the nine month period is presented below:


		Shares		Weighted
				Average
				Grant
				Fair
				Value
	Balance, December 29, 2012	2,283,048		$	4.76

	Granted	2,035,000		3.22

	Forfeited	(177,000	)	4.02

	Vested	(107,500	)	3.55

	Balance, September 28, 2013	4,033,548		$	4.04

	Stock-Based Compensation
	The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the nine months ended September 28, 2013 and September 29, 2012 (no tax benefits were recognized):


	Nine Months Ended
	September 28,			September 29,
	2013			2012
Cost of product revenues	$	254,642		$	255,357

Research and development	258,187			209,531

Selling, general and administrative	3,136,075			3,113,042

Total	$	3,648,904		$	3,577,930

Unrecognized compensation expense for non-vested restricted common stock as of September 28, 2013 totaled $6.7 million and is expected to be recognized over a weighted average period of 2 years.

OTHER_ASSETS_AND_AMOUNTS_DUE_T

OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES	9 Months Ended
	Sep. 28, 2013
Other Assets and Related Party Transactions Disclosure [Abstract]	'
OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES	'
	OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES
	The Company has an approximate 12% ownership interest in KoBrite at September 28, 2013. The Company accounts for its interest using the equity method and at September 28, 2013 the carrying value of the investment was $1.5 million. One of the Company’s directors is a member of the Board of Directors of Bright LED, principal investor of KoBrite.
	During the three month period ended March 31, 2012 the Company acquired a 25% interest in Ikanos, a private company, for $0.7 million. On July 10, 2012, the Company invested an additional $2.5 million, which increased the Company’s interest in Ikanos to 51%. For the six month period ended September 29, 2012 the Company recorded the results of operation of Ikanos on the equity method of accounting and commencing in the third quarter of 2012 the Company consolidated Ikanos.
	In 2012, the Company acquired a 5% interest in a private company Ask Ziggy (AZ), for $1.0 million. In January and August of 2013 the Company acquired an additional 10% and 5.8% for $900,000 and $700,000, respectively. During the third quarter of 2013, AZ repurchased shares of its common stock from an unrelated third party stockholder and as a result the Company now owns approximately 23% of AZ. The Company has also entered into an agreement to purchase an additional 2% of AZ for $200,000 if certain milestones are achieved. As of September 28, 2013, the Company is accounting for its investment using the equity method.
	Summarized income statements for the three and nine month periods ended September 28, 2013 include the results of KoBrite and AZ. Summarized income statements for the three and nine month periods ended September 29, 2012 include the results of KoBrite and Ikanos. KoBrite's results are recorded one quarter in arrears and therefore KoBrite's results included in the three and nine month periods ended September 28, 2013 and September 29, 2012 are for the three and nine month periods ended June 29, 2013 and June 30, 2012, respectively.


		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Revenue	$	1,267,000		$	1,599,000		$	3,680,000		$	4,517,000

	Gross margin	(776,000		)	(1,343,000		)	(1,869,000		)	(2,228,000		)
	Loss from operations	(1,334,000		)	(1,751,000		)	(4,587,000		)	(4,034,000		)
	Net loss	$	(1,173,000	)	$	(1,723,000	)	$	(4,110,000	)	$	(4,566,000	)
	During the first quarter of 2013, the Company acquired four patents for $1.8 million and hired the patents' inventor. Upon commencement of employment the Company issued to the employee 400,000 shares of the Company's common stock, of which 100,000 shares were immediately vested and 300,000 shares will vest upon the achievement of certain milestones.
	During the nine months ended September 28, 2013, the Company recorded an impairment of $2.5 million related to the write-off of a cost based investment.

	The Company has recorded a $14.8 million note receivable resulting from the sale of its III-V product line and its investment in KTC.

ACQUISITION_OF_IKANOS_and_eMDT

ACQUISITION OF IKANOS and eMDT	9 Months Ended
	Sep. 28, 2013
Business Combinations [Abstract]	'
ACQUISITION OF IKANOS	'
	ACQUISITION OF eMDT AND IKANOS
	In July 2012, the Company commenced consolidating Ikanos.
	In April 2013, the Company acquired 51% of the outstanding stock of eMDT, a private company, for $400,000. The assets, liabilities and results of operations of eMDT have been consolidated within the Company's financial statements since April 17, 2013. The Company has an option to acquire an additional 25% of the Company for $200,000. In connection with the acquisition, the Company has preliminarily allocated excess purchase price in the amount of approximately $400,000 to goodwill. The Company's purchase accounting is preliminary as the Company is finalizing the value of assets and liabilities acquired including its identification of potential intangible assets.
	The Company's goodwill balance is as follows:



	Balance, December 29, 2012	$	684,789

	Acquisition of eMDT	395,713

	Balance, September 28, 2013	$	1,080,502

	The unaudited pro forma financial results for the nine month periods ended September 28, 2013 and September 29, 2012, and the three month period ended September 29, 2012 combine the unaudited historical results of the Company along with the unaudited historical results of e-MDT. The unaudited pro forma financial results for the nine month period ended September 29, 2012 also include the unaudited historical results of Ikanos. The results include the effects of unaudited pro forma adjustments as if Ikanos and e-MDT were acquired on January 1, 2012 (the first day of the Company's fiscal year 2012). There were no material nonrecurring pro forma adjustments in the calculation of revenue or earnings. The pro forma financial results presented below do not include any anticipated synergies or other expected benefits of the acquisition. These results are presented for informational purposes only and are not necessarily indicative of future operations.


		Nine Months		Nine Months			Three Months
		Ended		Ended			Ended
		September 28, 2013		September 29, 2012			September 29, 2012
	Revenues	$	17,553,000	$	27,429,000		$	8,658,000

	Net income (loss)	$	4,990,000	$	(14,968,000	)	$	(6,580,000	)

ACCRUED_WARRANTY

ACCRUED WARRANTY	9 Months Ended
	Sep. 28, 2013
Product Warranties Disclosures [Abstract]	'
ACCRUED WARRANTY	'
	ACCRUED WARRANTY
	The Company typically warrants its products against defect for 12 months. A provision for estimated future costs and estimated returns for credit relating to warranty is recorded in the period when product is shipped and revenue recognized, and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for the nine months ended September 28, 2013 are as follows:



	Balance, December 29, 2012	$	716,000

	Additions	919,000

	Claim and reversals	(917,000		)
	Balance, September 28, 2013	$	718,000

INCOME_TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The Company’s tax benefit of approximately $33,000 for the three months ended September 28, 2013 represents state income tax liabilities on its domestic taxable earnings and estimated foreign taxes due on its international subsidiaries' taxable earnings. The tax benefit of approximately $12.9 million for the nine months ended September 28, 2013 represents the net of the above and an intraperiod tax allocation related to the Company's discontinued operations. The income tax provision of $10,000 and $22,799 for the corresponding periods in 2012, represents state income taxes and foreign tax expenses, which are partially offset by tax credits.
	For the nine months ended September 28, 2013, discontinued operations reflects the gain on the sale of the III-V product line and investment in KTC. The Company has federal net operating loss carryforwards which may be used to offset the gain on the sale of the III-V product line and investment in KTC. The federal tax benefit from the utilization of the net operating losses is shown in the Company's tax provision in the condensed consolidated statement of operations. Included in the sales price related to the disposition of the III-V product line and the investment in KTC is a $15.0 million note receivable which is due in three years. The note provides the Company with alternative tax treatments in computing the taxes associated with the transaction. The Company has until the end of its fiscal year to make a final determination on the tax treatment of the transaction and accordingly the final taxes and the amount of net operating loss carryforward utilized may change.

	In accordance with U.S. GAAP, intraperiod tax allocation provisions require allocation of a tax expense to the gain on discontinued operations based upon the Company's statutory tax rate. The Company has net operating loss (NOL) carryforwards available to offset the tax expense. The benefit of these NOLs is reflected in the tax benefit from continuing operations. Accordingly, the Company has recorded a tax expense in discontinued operations and a benefit in continuing operations of $13.1 million.
	As of September 28, 2013, the Company has available for tax purposes U.S. federal NOLs of $28.7 million expiring through 2032. The Company has recognized a full valuation allowance on its domestic and certain foreign net deferred tax assets due to the uncertainty of realization of such assets. The Company has not historically recorded, nor does it intend to record the tax benefits from stock awards until realized. Unrecorded benefits from stock awards approximate $13.0 million.
	In September 2013, the U.S. Department of the Treasury and the Internal Revenue Service released final regulations relating to guidance on applying tax rules to amounts paid to acquire, produce or improve tangible personal property as well as rules for materials and supplies. The Company is currently assessing these rules and the impacts to the financial statements, if any.
	The Company’s income tax returns have not been examined by the Internal Revenue Service and are subject to examination for all years since 2002. State income tax returns are generally subject to examination for a period of 3 to 5 years after filing of the respective return. The state impact of any federal changes remains subject to examination by various states for a period of up to one year after formal notification to the states.

SEGMENTS_AND_GEOGRAPHICAL_INFO

SEGMENTS AND GEOGRAPHICAL INFORMATION	9 Months Ended
SEGMENTS AND GEOGRAPHICAL INFORMATION	Sep. 28, 2013
Segment Reporting [Abstract]	'
SEGMENTS AND GEOGRAPHICAL INFORMATION	'
	. SEGMENTS AND GEOGRAPHICAL INFORMATION
	The Company’s chief operating decision maker is its Chief Executive Officer. During the period ended September 28, 2013, the Company transferred the manufacturing operations of Kowon to the Company's manufacturing facility in the United States and sold its III-V product line including its investment in KTC. As a result of these transactions, the Company has reorganized its operations to align with its new strategy to primarily focus on developing its body-worn voice activated and gesture controlled cloud computing systems and display products. Accordingly, the Company has determined it has one reportable segment and the segment information for the prior periods presented has been recast to reflect the change in reportable segments.
	During the three and nine month periods ended September 28, 2013 and September 29, 2012, the Company derived its sales from the following geographies (as a percentage of net revenues):


		Three Months Ended				Nine Months Ended
		September 28, 2013		September 29, 2012		September 28, 2013		September 29, 2012
	US	36	%	70	%	60	%	73	%
	Others	4	%	1	%	1	%	1	%
	Americas	40	%	71	%	61	%	74	%
	Asia-Pacific	47	%	24	%	30	%	21	%
	Europe	13	%	5	%	9	%	5	%
	Total Revenues	100	%	100	%	100	%	100	%

LITIGATION

LITIGATION	9 Months Ended
LITIGATION	Sep. 28, 2013
Commitments and Contingencies Disclosure [Abstract]	'
LITIGATION	'
	LITIGATION
	The Company may engage in legal proceedings arising in the ordinary course of business. Claims, suits, investigations and proceedings are inherently uncertain and it is not possible to predict the ultimate outcome of such matters and our business, financial condition, results of operations or cash flows could be affected in any particular period.

DISCONTINUED_OPERATIONS_Result

DISCONTINUED OPERATIONS Results from Discontinued Operations (Tables)	9 Months Ended
	Sep. 28, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	'
	The following table summarizes the results from discontinued operations (in millions):


		Nine Months Ended
		28-Sep-13			29-Sep-12
	Net product and research and development revenues	$	2.3		$	44

	Loss from discontinued operations before income taxes	(0.2		)	2.7

	Provision for income taxes on discontinued operations	—			(1.3		)

	Discontinued operations, net of tax	$	(0.2	)	$	1.4

	Gain on sale, net of $13.1 million of tax	20.4			—

	Income from discontinued operations, net of tax	$	20.2		$	1.4

CASH_AND_EQUIVALENTS_AND_MARKE1

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables)	9 Months Ended
	Sep. 28, 2013
Cash and Equivalents and Marketable Securities Disclosure [Abstract]	'
Cash Cash Equivalents and Marketable Securities Table	'
	Investments in available-for-sale marketable debt securities are as follows at September 28, 2013 and December 29, 2012:


		Amortized Cost				Unrealized Gains				Unrealized Losses						Fair Value

		2013		2012		2013		2012		2013			2012			2013		2012

	U.S. government and agency backed securities	$	71,496,967	$	38,074,136	$	—	$	508,820	$	(519,660	)	$	—		$	70,977,307	$	38,582,956

	Corporate debt and certificates of deposit	26,594,161		27,031,866		—		—		(114,058		)	(264,860		)	26,480,103		26,767,006

	Total	$	98,091,128	$	65,106,002	$	—	$	508,820	$	(633,718	)	$	(264,860	)	$	97,457,410	$	65,349,962

Marketable Debt Securities	'
	The contractual maturity of the Company’s marketable debt securities is as follows at September 28, 2013:


		Less than		One to		Greater than		Total
		One year		Five years		Five years
	U.S. government and agency backed securities	$	11,706,953	$	47,301,186	$	11,969,168	$	70,977,307

	Corporate debt and certificates of deposit	21,600,623		3,886,980		992,500		26,480,103

	Total	$	33,307,576	$	51,188,166	$	12,961,668	$	97,457,410

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 28, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements of Financial Instruments	'
	The following table details the fair value measurements of the Company’s financial assets:


				Fair Value Measurement at September 28, 2013 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	25,290,393	$	25,290,393	$	—	$	—

	U.S. Government Securities	70,977,307		17,533,843		53,443,464		—

	Corporate Debt	11,441,360		—		11,441,360		—

	Certificates of Deposit	15,038,743		—		15,038,743		—

		$	122,747,803	$	42,824,236	$	79,923,567	$	—



				Fair Value Measurement at December 29, 2012 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	27,135,387	$	27,135,387	$	—	$	—

	U.S. Government Securities	38,582,956		17,576,878		21,006,078		—

	Corporate Debt	11,095,227		—		11,095,227		—

	Certificates of Deposit	15,671,779		—		15,671,779		—

	WIN Semiconductor Corp.	1,410,388		1,410,388		—		—

	Advanced Wireless Semiconductor Company	1,764,657		1,764,657		—		—

		$	95,660,394	$	47,887,310	$	47,773,084	$	—

INVENTORY_Tables

INVENTORY (Tables)	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
Inventory Stated at the Lower of Cost or Market	'
	Inventory is stated at the lower of cost (determined on the first-in, first-out) or market and consists of the following at September 28, 2013 and December 29, 2012:


		September 28,		December 29,
		2013		2012
	Raw materials	$	334,987	$	2,540,497

	Work-in-process	2,097,371		1,880,202

	Finished goods	410,377		1,369,054

		$	2,842,735	$	5,789,753

NET_LOSS_INCOME_PER_SHARE_Tabl

NET (LOSS) INCOME PER SHARE (Tables)	9 Months Ended
	Sep. 28, 2013
Earnings Per Share [Abstract]	'
Weighted Average Common Shares Outstanding	'
	Weighted average common shares outstanding used to calculate earnings per share are as follows:


		Three Months Ended		Nine Months Ended
		September 28, 2013	September 29, 2012	September 28, 2013	September 29, 2012
	Weighted average common shares outstanding-basic	63,542,348	63,415,345	62,620,814	63,572,753

	Stock options and non-vested restricted common stock	—	—	1,089,019	—

	Weighted average common shares outstanding-diluted	63,542,348	63,415,345	63,709,833	63,572,753

Weighted Average Common Shares Outstanding-Diluted	'
	The following were not included in weighted average common shares outstanding-diluted because they are anti-dilutive or performance or market conditions had not been met at the end of the period.


		September 28, 2013	September 29, 2012
	Non-vested restricted common stock	1,445,000	2,881,116

	Stock options	708,334	1,838,345

	Total	2,153,334	4,719,461

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 28, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock- Based Compensation	'
	A summary of award activity under the stock option plans as of September 28, 2013 and changes during the nine month period is as follows (all options were vested as of September 28, 2013):


		Nine months ended September 28, 2013
		Shares		Weighted
				Average
				Exercise
				Price
	Balance, December 29, 2012	983,680		$	5.26

	Options forfeited/canceled	(145,346	)	5.85

	Options exercised	—		—

	Balance, all exercisable, September 28, 2013	838,334		$	5.16

Stock Options Outstanding and Exercisable	'
	The following table summarizes information about stock options outstanding and exercisable at September 28, 2013:


		Options Outstanding and Exercisable
	Range of Exercise Prices	Number			Weighted		Weighted
		Outstanding			Average		Average
		and			Remaining		Exercise
		Exercisable			Contractual		Price
					Life (Years)
	$ 0.01—$ 3.50	130,000			2		$	3.49

	$ 3.75—$ 4.82	204,350			1		3.77

	$ 5.00—$ 5.29	403,984			0.31		5.2

	$10.00	100,000			1		10

		838,334			0.82		$	5.16

	Aggregate intrinsic value on September 28, 2013	$	106,427

NonVested Restricted Common Stock	'
	A summary of the activity for non-vested restricted common stock awards as of September 28, 2013 and changes during the nine month period is presented below:


		Shares		Weighted
				Average
				Grant
				Fair
				Value
	Balance, December 29, 2012	2,283,048		$	4.76

	Granted	2,035,000		3.22

	Forfeited	(177,000	)	4.02

	Vested	(107,500	)	3.55

	Balance, September 28, 2013	4,033,548		$	4.04

Stock-Based Compensation Expense	'
	The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the nine months ended September 28, 2013 and September 29, 2012 (no tax benefits were recognized):


		Nine Months Ended
		September 28,			September 29,
		2013			2012
	Cost of product revenues	$	254,642		$	255,357

	Research and development	258,187			209,531

	Selling, general and administrative	3,136,075			3,113,042

	Total	$	3,648,904		$	3,577,930

OTHER_ASSETS_AND_AMOUNTS_DUE_T1

OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES (Tables)	9 Months Ended
	Sep. 28, 2013
Other Assets and Related Party Transactions Disclosure [Abstract]	'
Summary of Financial Information for KoBrite	'
	Summarized income statements for the three and nine month periods ended September 28, 2013 include the results of KoBrite and AZ. Summarized income statements for the three and nine month periods ended September 29, 2012 include the results of KoBrite and Ikanos. KoBrite's results are recorded one quarter in arrears and therefore KoBrite's results included in the three and nine month periods ended September 28, 2013 and September 29, 2012 are for the three and nine month periods ended June 29, 2013 and June 30, 2012, respectively.


		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Revenue	$	1,267,000		$	1,599,000		$	3,680,000		$	4,517,000

	Gross margin	(776,000		)	(1,343,000		)	(1,869,000		)	(2,228,000		)
	Loss from operations	(1,334,000		)	(1,751,000		)	(4,587,000		)	(4,034,000		)
	Net loss	$	(1,173,000	)	$	(1,723,000	)	$	(4,110,000	)	$	(4,566,000	)

ACQUISITION_OF_IKANOS_and_eMDT1

ACQUISITION OF IKANOS and eMDT (Tables)	9 Months Ended
	Sep. 28, 2013
Business Combinations [Abstract]	'
Schedule of Business Acquisitions, by Acquisition	'
	The Company's goodwill balance is as follows:



	Balance, December 29, 2012	$	684,789

	Acquisition of eMDT	395,713

	Balance, September 28, 2013	$	1,080,502

Business Acquisition, Pro Forma Information	'
	The pro forma financial results presented below do not include any anticipated synergies or other expected benefits of the acquisition. These results are presented for informational purposes only and are not necessarily indicative of future operations.


		Nine Months		Nine Months			Three Months
		Ended		Ended			Ended
		September 28, 2013		September 29, 2012			September 29, 2012
	Revenues	$	17,553,000	$	27,429,000		$	8,658,000

	Net income (loss)	$	4,990,000	$	(14,968,000	)	$	(6,580,000	)

ACCRUED_WARRANTY_Tables

ACCRUED WARRANTY (Tables)	9 Months Ended
	Sep. 28, 2013
Product Warranties Disclosures [Abstract]	'
Accrued Warranty	'
	Changes in the accrued warranty for the nine months ended September 28, 2013 are as follows:



	Balance, December 29, 2012	$	716,000

	Additions	919,000

	Claim and reversals	(917,000		)
	Balance, September 28, 2013	$	718,000

SEGMENTS_AND_GEOGRAPHICAL_INFO1

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	9 Months Ended
SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	Sep. 28, 2013
Segment Reporting [Abstract]	'
Percentage of Net Revenues by Geographies	'
	During the three and nine month periods ended September 28, 2013 and September 29, 2012, the Company derived its sales from the following geographies (as a percentage of net revenues):


		Three Months Ended				Nine Months Ended
		September 28, 2013		September 29, 2012		September 28, 2013		September 29, 2012
	US	36	%	70	%	60	%	73	%
	Others	4	%	1	%	1	%	1	%
	Americas	40	%	71	%	61	%	74	%
	Asia-Pacific	47	%	24	%	30	%	21	%
	Europe	13	%	5	%	9	%	5	%
	Total Revenues	100	%	100	%	100	%	100	%

BASIS_OF_PRESENTATION_Details

BASIS OF PRESENTATION (Details) (USD $)	3 Months Ended		9 Months Ended
BASIS OF PRESENTATION (Details) (USD $)	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Dec. 29, 2012
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent	$3,700,000	'	'	'	'
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent	0.15	'	'	'	'
Gain (Loss) on Sale of Business	'	'	33,452,176	0	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	'	'	-3,217,344	'	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax	126,461	-150,520	-1,438,709	1,220,149	'
Stockholders' Equity Attributable to Noncontrolling Interest	183,283	'	183,283	'	6,352,230
Kowon	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Kopin's ownership percentage	93.00%	'	93.00%	'	'
Ikanos	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Kopin's ownership percentage	51.00%	'	51.00%	'	'
eMDT	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Kopin's ownership percentage	51.00%	'	51.00%	'	'
Accumulated Translation Adjustment	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	100,000	'	100,000	'	'
Accumulated Net Unrealized Investment Gain (Loss)	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	-1,400,000	'	'	'	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, before Tax	-1,900,000	'	'	'	'
Business Acquisition One	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Gain (Loss) on Sale of Business	-1,600,000	'	'	'	'
Accumulated Other Comprehensive Income	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	'	'	-3,231,180	'	'
Stockholders' Equity Attributable to Noncontrolling Interest	$355,300	'	$355,300	'	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended		9 Months Ended			1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Jan. 16, 2013	Jan. 31, 2013	Sep. 28, 2013	Sep. 28, 2013	Sep. 29, 2012	Jan. 16, 2013
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Jan. 16, 2013	III-V product line including all outstanding equity interest in KTC Wireless, LLC	III-V product line including all outstanding equity interest in KTC Wireless, LLC	III-V product line including all outstanding equity interest in KTC Wireless, LLC	III-V product line including all outstanding equity interest in KTC Wireless, LLC	III-V product line including all outstanding equity interest in KTC Wireless, LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'	'	'
Aggregate purchase price	'	'	'	'	'	'	'	'	'	$75,000,000
Business Acquisition, Cost of Acquired Entity, Purchase Price	70,200,000	'	70,200,000	'	'	'	'	'	'	15,000,000
Proceeds received from divestiture	'	'	'	'	'	55,000,000	200,000	'	'	'
Accounts and Notes Receivable, Net	'	'	'	'	14,800,000	'	'	'	'	'
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]	'	'	'	'	'	'	'	'	'	'
Net sales and other operating revenues	'	'	'	'	'	'	'	2,300,000	44,000,000	'
Income from operations before income taxes	'	'	'	'	'	'	'	-200,000	2,700,000	'
Provision for income taxes on operations	'	'	'	'	'	'	'	0	-1,300,000	'
Income from operations, net of tax	'	'	'	'	'	'	'	-200,000	1,400,000	'
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	20,400,000	'	'	'	'	'	'	20,400,000	0	'
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$0	($214,347)	$20,147,532	$1,360,313	'	'	'	$20,200,000	$1,400,000	'

CASH_AND_EQUIVALENTS_AND_MARKE2

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Details) (USD $)	Sep. 28, 2013	Dec. 29, 2012	Sep. 29, 2012	Sep. 28, 2013	Dec. 29, 2012	Sep. 28, 2013	Dec. 29, 2012
	Sep. 28, 2013	Dec. 29, 2012	Debt securities	U.S. government and agency backed securities	U.S. government and agency backed securities	Corporate debt and certificates of deposit	Corporate debt and certificates of deposit
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'	'	'	'
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities	'	'	$0	'	'	'	'
Amortized Cost	98,091,128	65,106,002	'	71,496,967	38,074,136	26,594,161	27,031,866
Unrealized Gains	0	508,820	'	0	508,820	0	0
Unrealized Losses	-633,718	-264,860	'	-519,660	0	-114,058	-264,860
Fair Value	97,457,410	65,349,962	'	70,977,307	38,582,956	26,480,103	26,767,006
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]	'	'	'	'	'	'	'
Less than one year	33,307,576	'	'	11,706,953	'	21,600,623	'
One to five years	51,188,166	'	'	47,301,186	'	3,886,980	'
Greater than five years	$12,961,668	'	'	$11,969,168	'	$992,500	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)

Sep. 28, 2013

Sep. 30, 2013

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Dec. 29, 2012

WIN Semiconductor Corporation

Advanced Wireless Semiconductor Company

Level 1

Level 2

Level 3

Estimate of Fair Value

Money Markets, Cash and Equivalents

U.S. Government Securities

Corporate Debt

Certificates of Deposit

WIN Semiconductor Corporation

Advanced Wireless Semiconductor Company

Money Markets, Cash and Equivalents

U.S. Government Securities

Corporate Debt

Certificates of Deposit

WIN Semiconductor Corporation

Advanced Wireless Semiconductor Company

Money Markets, Cash and Equivalents

U.S. Government Securities

Corporate Debt

Certificates of Deposit

WIN Semiconductor Corporation

Advanced Wireless Semiconductor Company

Money Markets, Cash and Equivalents

U.S. Government Securities

Corporate Debt

Certificates of Deposit

WIN Semiconductor Corporation

Advanced Wireless Semiconductor Company

Fair Value Measurements [Line Items]

Financial Instruments, Owned, at Fair Value

$42,824,236

$47,887,310

$25,290,393

$27,135,387

$17,533,843

$17,576,878

$1,410,388

$1,764,657

$79,923,567

$47,773,084

$53,443,464

$21,006,078

$11,441,360

$11,095,227

$15,038,743

$15,671,779

$122,747,803

$95,660,394

$25,290,393

$27,135,387

$70,977,307

$38,582,956

$11,441,360

$11,095,227

$15,038,743

$15,671,779

$1,410,388

$1,764,657

Proceeds from Sale of Available-for-sale Securities

1,200,000

1,400,000

Gain on Sale of Investments

$1,900,000

INVENTORY_Details

INVENTORY (Details) (USD $)	Sep. 28, 2013	Dec. 29, 2012
Inventory Disclosure [Abstract]	'	'
Raw materials	$334,987	$2,540,497
Work-in-process	2,097,371	1,880,202
Finished goods	410,377	1,369,054
Inventory	$2,842,735	$5,789,753

NET_LOSS_INCOME_PER_SHARE_Deta

NET (LOSS) INCOME PER SHARE (Details)	3 Months Ended		9 Months Ended
NET (LOSS) INCOME PER SHARE (Details)	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Earnings Per Share [Abstract]	'	'	'	'
Weighted average common shares outstanding - basic	63,542,348	63,415,345	62,620,814	63,572,753
Stock options and non-vested restricted common stock	0	0	1,089,019	0
Weighted average common shares outstanding - diluted	63,542,348	63,415,345	63,709,833	63,572,753
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	'	'	2,153,334	4,719,461
Non-vested restricted common stock	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	'	'	1,445,000	2,881,116
Stock options	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	'	'	708,334	1,838,345

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	9 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 28, 2013	Dec. 31, 2011
Class of Warrant or Right [Line Items]	'	'
Restricted stock and phantom stock, vesting period following the grant date	'5 years	'10 days
Common stock, price per share	'	$5.25
Warrant issued to purchase company's stock	200,000	'
Warrant issued to purchase company's stock, exercise price	$3.49	'
Period 1	'	'
Class of Warrant or Right [Line Items]	'	'
Nonvested common stock awards employment obligations (in years)	'1 year	'
Period 2	'	'
Class of Warrant or Right [Line Items]	'	'
Nonvested common stock awards employment obligations (in years)	'2 years	'
Period 3	'	'
Class of Warrant or Right [Line Items]	'	'
Nonvested common stock awards employment obligations (in years)	'4 years	'
Phantom stock	'	'
Class of Warrant or Right [Line Items]	'	'
Compensation awards, number of shares of stock granted	'	380,000
Restricted stock	'	'
Class of Warrant or Right [Line Items]	'	'
Unrecognized compensation cost related to nonvested stock awards	$6.70	'
Unrecognized compensation cost related to nonvested stock awards, period of recognition (in years)	'2 years	'

STOCKBASED_COMPENSATION_Summay

STOCK-BASED COMPENSATION - Summay of Award Activity under the Stock Option Plans and Changes (Details) (USD $)	9 Months Ended
	Sep. 28, 2013
Shares	'
Beginning Balance	983,680
Options forfeited/cancelled	-145,346
Options exercised	0
Ending Balance	838,334
Weighted Average Exercise Price	'
Beginning Balance	$5.26
Options forfeited/cancelled	$5.85
Options exercised	$0
Ending Balance	$5.16

STOCKBASED_COMPENSATION_Stock_

STOCK-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) (USD $)	9 Months Ended
	Sep. 28, 2013	Dec. 29, 2012
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Number Outstanding and Exercisable	838,334	983,680
Weighted Average Remaining Contractual Life (Years)	'9 months 26 days	'
Weighted Average Exercise Price	$5.16	$5.26
Aggregate intrinsic value on September 29, 2012	$106,427	'
Range 1	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Range of Exercise Prices, Lower Limit	$0.01	'
Range of Exercise Prices, Upper Limit	$3.50	'
Number Outstanding and Exercisable	130,000	'
Weighted Average Remaining Contractual Life (Years)	'2 years	'
Weighted Average Exercise Price	$3.49	'
Range 2	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Range of Exercise Prices, Lower Limit	$3.75	'
Range of Exercise Prices, Upper Limit	$4.82	'
Number Outstanding and Exercisable	204,350	'
Weighted Average Remaining Contractual Life (Years)	'1 year	'
Weighted Average Exercise Price	$3.77	'
Range 3	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Range of Exercise Prices, Lower Limit	$5	'
Range of Exercise Prices, Upper Limit	$5.29	'
Number Outstanding and Exercisable	403,984	'
Weighted Average Remaining Contractual Life (Years)	'3 months 22 days	'
Weighted Average Exercise Price	$5.20	'
Range 4	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Range of Exercise Prices, Lower Limit	$10	'
Range of Exercise Prices, Upper Limit	$10	'
Number Outstanding and Exercisable	100,000	'
Weighted Average Remaining Contractual Life (Years)	'1 year	'
Weighted Average Exercise Price	$10	'

STOCKBASED_COMPENSATION_Summar

STOCK-BASED COMPENSATION - Summary of Activity for Nonvested Restricted Common Stock Awards (Details) (Non-vested restricted common stock, USD $)	9 Months Ended
	Sep. 28, 2013
Non-vested restricted common stock	'
Shares	'
Beginning Balance	2,283,048
Granted	2,035,000
Forfeited	-177,000
Vested	-107,500
Ending Balance	4,033,548
Weighted Average Grant Fair Value	'
Beginning Balance	$4.76
Granted	$3.22
Forfeited	$4.02
Vested	$3.55
Ending Balance	$4.04

STOCKBASED_COMPENSATION_Expens

STOCK-BASED COMPENSATION - Expense Related to Employee Stock Options and Nonvested Restricted Common Stock Awards (Details) (USD $)	9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$3,648,904	$3,577,930
Cost of product revenues	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	254,642	255,357
Research and development	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	258,187	209,531
Selling, general and administrative	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$3,136,075	$3,113,042

STOCKBASED_COMPENSATION_Issuan

STOCK-BASED COMPENSATION Issuance on non-vested restricted stock to employees and officers (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 28, 2013	Sep. 28, 2013	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	1,051,000	1,051,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	20.00%	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'	'5 years	'10 days
Share-based Compensation	'	600,000	'

OTHER_ASSETS_AND_AMOUNTS_DUE_T2

OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

Sep. 28, 2013

Sep. 29, 2012

Sep. 28, 2013

Sep. 29, 2012

Jan. 16, 2013

Sep. 28, 2013

Mar. 31, 2012

Sep. 28, 2013

Sep. 29, 2012

Dec. 29, 2012

Sep. 28, 2013

Mar. 14, 2013

Sep. 28, 2013

Dec. 29, 2012

Sep. 28, 2013

Sep. 29, 2012

Sep. 28, 2013

Sep. 29, 2012

Mar. 14, 2013

Sep. 28, 2013

Mar. 14, 2013

Sep. 28, 2013

Mar. 14, 2013

Noncontrolling Interest

Ikanos

Business Acquisition Two

Minimum

WIN Semiconductor Corporation

Ko Brite

Subsequent Event

Founder of Acquired Company

Ownership Increases in Subsidiaries, Affiliates

Business Acquisition Two

Aurisound

Subsequent Event

Deferred Compensation, Share-based Payments

Immediate Vesting

Achievement of Certain Milestones

Schedule of Equity Method Investments [Line Items]

License and Maintenance Revenue

Investment, adjusted cost basis

Company's ownership percentage

25.00%

2.00%

25.00%

23.00%

5.00%

12.00%

Carrying value of the investment

1,500,000

Purchase of equity method investment

700,000

Company's ownership percentage

51.00%

Additional investment in Ikanos Investment

2,500,000

Additional investment in private company

1,000,000

200,000

900,000

700,000

Cost Method Investment, Additional Equity Interest Acquired or to Be Acquired

10.00%

5.80%

Summarized Income Statements

Revenues

4,950,048

8,189,770

17,347,778

26,067,377

1,267,000

1,599,000

3,680,000

Business Acquisition, Pro Forma Revenue

8,658,000

17,553,000

27,429,000

4,517,000

Gross margin

-776,000

-1,343,000

-1,869,000

-2,228,000

(Loss) income from operations

-10,308,885

-6,104,398

-28,586,674

-16,299,862

-1,334,000

-1,751,000

-4,587,000

-4,034,000

Net loss

-9,015,198

-7,066,286

4,237,859

-14,660,776

-712,360

-1,173,000

-1,723,000

-4,110,000

-4,566,000

Business Combination, Consideration Transferred

1,800,000

Other than Temporary Impairment Losses, Investments

2,500,000

Deferred Compensation Arrangement with Individual, Shares Issued

400,000

100,000

300,000

Accounts and Notes Receivable, Net

$14,800,000

ACQUISITION_OF_IKANOS_and_eMDT2

ACQUISITION OF IKANOS and eMDT (Details) (USD $)	9 Months Ended		3 Months Ended		9 Months Ended				3 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Mar. 31, 2012	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Mar. 14, 2013	Mar. 14, 2013
			eMDT	Ikanos	Ikanos	Ikanos	Ownership Increases in Subsidiaries, Affiliates	Ownership Increases in Subsidiaries, Affiliates	Noncontrolling Interest
							Business Acquisition Two	Business Acquisition Two	Business Acquisition Two
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'
Cumulative Percentage of Voting Interests Acquired	'	'	51.00%	'	'	'	'	'	'
Business Combination, Consideration Transferred	'	'	$400,000	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	'	'	'	'	25.00%	'	2.00%	25.00%	'
Payments to Acquire Investments	3,450,278	2,249,784	'	'	'	'	'	'	200,000
Business Acquisition, Purchase Price Allocation, Goodwill Amount	400,000	'	'	'	'	'	'	'	'
Business Acquisition, Pro Forma Information [Abstract]	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	8,658,000	17,553,000	27,429,000	'	'	'
Net (loss) income	'	'	'	($6,580,000)	$4,990,000	($14,968,000)	'	'	'

ACQUISITION_OF_IKANOS_and_eMDT3

ACQUISITION OF IKANOS and eMDT -Schedule of Company Goodwill (Details) (USD $)	9 Months Ended
	Sep. 28, 2013
Business Combinations [Abstract]	'
Beginning Balance	$684,789
Acquisition of eMDT	395,713
Ending Balance	$1,080,502

ACCRUED_WARRANTY_Details

ACCRUED WARRANTY (Details) (USD $)	9 Months Ended
ACCRUED WARRANTY (Details) (USD $)	Sep. 28, 2013
Product Warranties Disclosures [Abstract]	'
Product warranty term	'12 months
Movement in Standard Product Warranty Accrual [Roll Forward]	'
Beginning Balance	$716,000
Additions	919,000
Claim and reversals	-917,000
Ending Balance	$718,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
INCOME TAXES (Details) (USD $)	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Income Taxes [Line Items]	'	'	'	'
State income and foreign tax expenses	($33,000)	$10,000	($12,879,000)	$22,799
Notes, Loans and Financing Receivable, Gross, Noncurrent	70,200,000	'	70,200,000	'
Income Taxes Paid, Net	0	'	'	'
Net operating loss carryforwards available for tax purposes	28,700,000	'	28,700,000	'
Net operating loss carryforwards, expiration date	'	'	'expiring through 2032	'
Unrecorded benefits from stock award	'	'	13,000,000	'
Alternative Minimum And State Income Tax	'	'	'	'
Income Taxes [Line Items]	'	'	'	'
State income and foreign tax expenses	$0	$0	$0	$0
Minimum	'	'	'	'
Income Taxes [Line Items]	'	'	'	'
State income tax returns examination period	'	'	'3 years	'
Maximum	'	'	'	'
Income Taxes [Line Items]	'	'	'	'
State income tax returns examination period	'	'	'5 years	'
The state impact of any federal changes, subject to examination by various states (in years)	'	'	'1 year	'

SEGMENTS_AND_GEOGRAPHICAL_INFO2

SEGMENTS AND GEOGRAPHICAL INFORMATION (Details)	3 Months Ended		9 Months Ended
SEGMENTS AND GEOGRAPHICAL INFORMATION (Details)	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	100.00%	100.00%	100.00%	100.00%
US	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	36.00%	70.00%	60.00%	73.00%
All Others	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	4.00%	1.00%	1.00%	1.00%
Americas	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	40.00%	71.00%	61.00%	74.00%
Asia-Pacific	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	47.00%	24.00%	30.00%	21.00%
Europe	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Percentage of total revenue	13.00%	5.00%	9.00%	5.00%