Kopin (KOPN) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 29, 2014	2-May-14
Document Documentand Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	29-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'KOPN	'
Entity Registrant Name	'KOPIN CORP	'
Entity Central Index Key	'0000771266	'
Current Fiscal Year End Date	'--12-27	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	65,966,655

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 29, 2014	Dec. 28, 2013
Current assets:	'	'
Cash and equivalents	$14,811,610	$16,756,666
Marketable debt securities, at fair value	91,334,212	95,972,535
Accounts receivable, net of allowance of $187,000 and $202,000 in 2014 and 2013, respectively	2,367,728	2,388,461
Inventory	2,361,018	3,078,055
Prepaid taxes	273,587	233,642
Prepaid expenses and other current assets	563,570	1,178,643
Total current assets	111,711,725	119,608,002
Property, plant and equipment, net	5,350,375	6,034,963
Goodwill	1,022,399	1,016,132
Intangible assets, net	1,342,337	1,581,502
Other assets	2,783,726	3,024,458
Accounts and Notes Receivable, Net	14,883,334	14,866,666
Total assets	137,093,896	146,131,723
Current liabilities:	'	'
Accounts payable	4,147,886	3,868,865
Accrued payroll and expenses	1,384,419	1,436,391
Accrued warranty	716,000	716,000
Billings in excess of revenue earned	665,172	547,681
Other accrued liabilities	2,545,953	3,157,394
Deferred Tax Liabilities, Net, Current	1,390,761	1,512,771
Total current liabilities	10,850,191	11,239,102
Asset retirement obligations	332,502	329,435
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 77,976,881 shares in 2014 and 77,567,631 shares in 2013; outstanding 62,525,475 shares in 2014 and 62,560,946 shares in 2013	746,278	745,935
Additional paid-in capital	321,941,313	320,511,458
Treasury stock (12,102,258 and 12,032,537 shares in 2014 and 2013, respectively, at cost)	-42,741,551	-42,442,932
Accumulated other comprehensive income	2,801,837	3,441,997
Accumulated deficit	-156,837,627	-147,703,211
Total Kopin Corporation stockholders' equity	125,910,250	134,553,247
Noncontrolling interest	953	9,939
Total stockholders' equity	125,911,203	134,563,186
Total liabilities and stockholders' equity	$137,093,896	$146,131,723

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Statement of Financial Position [Abstract]	'	'
Accounts receivable, allowance	$187,000	$202,000
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	77,976,881	77,567,631
Common stock, outstanding	62,525,475	62,560,946
Treasury stock, shares	12,102,258	12,032,537

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Revenues:	'	'
Net product revenues	$4,227,760	$5,568,023
Research and development revenues	467,010	751,061
Total revenues	4,694,770	6,319,084
Expenses:	'	'
Cost of product revenues	4,225,449	5,964,409
Research and development	5,086,284	4,247,556
Selling, general and administration	4,996,802	5,749,113
Total expenses	14,308,535	15,961,078
(Loss) income from operations	-9,613,765	-9,641,994
Other income and expense:	'	'
Interest income	238,172	310,437
Other income net	59,828	-177,168
Foreign currency transaction (losses) gains	181,751	220,708
Remeasurement Gain (Loss) On Previously Held Equity Interest In Acquiree	0	-2,485,393
Total other income and expense	479,751	-2,131,416
(Loss) income before provision for income taxes, equity losses in unconsolidated affiliates and net loss (income) attributable to noncontrolling interest	-9,134,014	-11,773,410
Tax provision	143,000	13,040,000
(Loss) income before equity loss in unconsolidated affiliates and net (loss) income of noncontrolling interest	-8,991,014	1,266,590
Equity losses in unconsolidated affiliates	-102,305	-99,088
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	-9,093,319	1,167,502
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	0	20,196,888
Net (loss) income	-9,093,319	21,364,390
Net loss (income) attributable to the noncontrolling interest	-41,097	269,419
Net (loss) income attributable to the controlling interest	($9,134,416)	$21,633,809
Net (loss) income per share	'	'
Income (Loss) from Continuing Operations, Per Basic Share	($0.15)	$0.02
Income (Loss) from Discontinued Operations, Net of Tax, Per Basic Share	$0	$0.32
Basic	($0.15)	$0.34
Income (Loss) from Continuing Operations, Per Diluted Share	($0.15)	$0.02
Income (Loss) from Discontinued Operations, Net of Tax, Per Diluted Share	$0	$0.32
Diluted	($0.15)	$0.34
Weighted average number of common shares	'	'
Basic	62,530,202	63,935,508
Diluted	62,530,202	63,935,508

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Statement of Other Comprehensive Income [Abstract]	'	'
Net (loss) income	($9,093,319)	$21,364,390
Foreign currency translation adjustments	-859,599	-611,719
Holding (loss) gain on marketable securities	183,441	201,192
Reclassifications of gains in net (loss) income	-14,085	-3,282
Other Comprehensive Income (Loss), Net of Tax	-690,243	-413,809
Comprehensive (loss) income	-9,783,562	20,950,581
Comprehensive loss (income) attributable to the noncontrolling interest	8,986	317,179
Comprehensive (loss) income attributable to controlling interest	($9,774,576)	$21,267,760

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
Beginning Balance at Dec. 28, 2013	$134,563,186	$745,935	$320,511,458	($42,442,932)	$3,441,997	($147,703,211)	$134,553,247	$9,939
Beginning Balance (in shares) at Dec. 28, 2013	'	74,593,483	'	'	'	'	'	'
Stock-based compensation	1,301,757	'	1,301,757	'	'	'	1,301,757	'
Net unrealized holding gain on marketable securities	-690,243	'	'	'	-640,160	'	-640,160	-50,083
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	34,250	'	'	'	'	'	'	'
Stock Issued During Period, Value, Stock Options Exercised	343	'	'	'	'	'	'	'
Adjustments to Additional Paid in Capital, Other	128,098	'	'	'	'	'	'	'
Proceeds from Sales of Business, Affiliate and Productive Assets	'	'	'	'	0	'	'	0
Proceeds from Stock Options Exercised	128,441	'	'	'	'	'	'	'
Stockholders' Equity Attributable to Noncontrolling Interest	953	'	'	'	'	'	'	'
Treasury Stock, Value, Acquired, Cost Method	298,619	'	'	298,619	'	'	298,619	'
Net loss	-9,093,319	'	'	'	'	-9,134,416	-9,134,416	41,097
Ending Balance at Mar. 29, 2014	$125,911,203	$746,278	$321,941,313	($42,741,551)	$2,801,837	($156,837,627)	$125,910,250	$953
Ending Balance (in shares) at Mar. 29, 2014	'	74,627,733	'	'	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Cash flows from operating activities:	'	'
Net (loss) income	($9,093,319)	$21,364,390
Adjustments to reconcile net (loss) income to net cash provided by operating activities:	'	'
Depreciation and amortization	932,974	1,095,202
Amortization of premium or discount on marketable debt securities	17,300	-29,025
Stock-based compensation	1,126,957	1,505,832
Loss in unconsolidated affiliate	102,305	99,088
Remeasurement Gain (Loss) On Previously Held Equity Interest In Acquiree	0	2,485,393
Gain from sale of III-V product line	0	-33,452,176
Deferred income taxes	-122,359	40,700
Foreign currency gains	-157,642	-201,532
Change in allowance for bad debt	14,679	-18,508
Other non-cash items	233,078	189,224
Changes in assets and liabilities:	'	'
Accounts receivable	122,945	3,595,929
Inventory	487,156	1,100,241
Prepaid expenses and other current assets	578,444	288,901
Accounts payable and accrued expenses	-504,810	-1,177,857
Billings in excess of revenue earned	117,491	-155,476
Net cash used in operating activities	-6,144,801	-3,269,674
Cash flows from investing activities:	'	'
Proceeds from sale of marketable debt securities	13,267,391	6,604,744
Purchase of marketable debt securities	-8,444,398	-39,720,697
Proceeds from sale of III-V product line	0	55,000,000
Purchases of cost based investments	0	-2,750,278
Other assets	-14,127	0
Capital expenditures	-444,372	-307,930
Net cash provided by investing activities	4,364,494	18,825,839
Net cash used in financing activities	'	'
Treasury stock purchases	-298,619	0
Purchase of noncontrolling interest in Kowon	0	-3,662,400
Proceeds from Stock Options Exercised	128,441	'
Settlement of restricted stock for tax withholding obligations	0	-11,449
Net cash used in financing activities	-170,178	-3,673,849
Effect of exchange rate changes on cash	5,429	-165,767
Net (decrease) increase in cash and equivalents	-1,945,056	11,716,549
Cash and equivalents:	'	'
Beginning of period	16,756,666	'
End of period	14,811,610	38,851,936
Supplemental disclosure of cash flow information:	'	'
Income taxes paid	57,100	113,700
Supplemental schedule of noncash investing activities:	'	'
Construction in progress included in accrued expenses	232,000	0
Non-cash proceeds from sale of III-V product line	$0	$14,800,000

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 29, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Accounting [Text Block]	'
	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 (58%) 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 months ended March 29, 2014 and March 30, 2013 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 28, 2013.
	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. As of March 29, 2014 and December 28, 2013, 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.
	During the three months ended March 29, 2014, the change in the Company's accumulated other comprehensive income was the net of $(0.9) million foreign currency translation adjustment and $0.2 million unrealized holding gains on marketable securities.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 29, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	'
	Discontinued Operations
	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, to IQE KC, LLC and IQE plc pursuant to a Purchase Agreement (the Purchase Agreement) entered into on January 10, 2013, for a net purchase price of $70.2 million and the gain on the 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. 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 following table summarizes the results from discontinued operations (in millions) for the three months ended March 30, 2013:
		30-Mar-13
	Net product and research and development revenues	$	2.3
	Loss from discontinued operations before income taxes	(0.2		)
	Provision for income taxes on discontinued operations	—
	Discontinued operations, net of tax	$	(0.2	)
	Gain on sale, net of $13.1 million of tax	20.4
	Income from discontinued operations, net of tax	$	20.2

CASH_AND_EQUIVALENTS_AND_MARKE

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	3 Months Ended
	Mar. 29, 2014
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 three months ended March 29, 2014 and the year ended December 28, 2013.
	Investments in available-for-sale marketable debt securities are as follows at March 29, 2014 and December 28, 2013:
		Amortized Cost				Unrealized Gains				Unrealized Losses						Fair Value
		2014		2013		2014		2013		2014			2013			2014		2013
	U.S. government and agency backed securities	$	73,883,903	$	68,970,505	$	—	$	—	$	(383,800	)	$	(686,113	)	$	73,500,103	$	68,284,392
	Corporate debt and certificates of deposit	17,883,490		27,767,513		—		—		(49,381		)	(79,370		)	17,834,109		27,688,143
	Total	$	91,767,393	$	96,738,018	$	—	$	—	$	(433,181	)	$	(765,483	)	$	91,334,212	$	95,972,535
	The contractual maturity of the Company’s marketable debt securities is as follows at March 29, 2014:
		Less than		One to		Greater than		Total
		One year		Five years		Five years
	U.S. government and agency backed securities	$	19,652,512	$	43,598,521	$	10,249,070	$	73,500,103
	Corporate debt and certificates of deposit	14,382,597		2,467,762		983,750		17,834,109
	Total	$	34,035,109	$	46,066,283	$	11,232,820	$	91,334,212
	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 months ended March 29, 2014 and March 30, 2013.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 29, 2014
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 March 29, 2014 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	14,811,610	$	14,811,610	$	—	$	—
	U.S. Government Securities	73,500,103		25,013,792		48,486,311		—
	Corporate Debt	4,709,186		—		4,709,186		—
	Certificates of Deposit	13,124,923		—		13,124,923		—
	Vuzix Corporation	1,293,773		1,293,773		—		—
		$	107,439,595	$	41,119,175	$	66,320,420	$	—
				Fair Value Measurement December 28, 2013 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	16,756,666	$	16,756,666	$	—	$	—
	U.S. Government Securities	68,284,392		16,542,003		51,742,389		—
	Corporate Debt	12,984,331		—		12,984,331		—
	Certificates of Deposit	14,703,812		—		14,703,812		—
	Vuzix Corporation	1,433,102		1,433,102		—		—
		$	114,162,303	$	34,731,771	$	79,430,532	$	—
	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.

INVENTORY

INVENTORY	3 Months Ended
	Mar. 29, 2014
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 March 29, 2014 and December 28, 2013:
		March 29,		December 28,
		2014		2013
	Raw materials	$	1,330,043	$	1,441,569
	Work-in-process	811,110		1,003,540
	Finished goods	219,865		632,946
		$	2,361,018	$	3,078,055

NET_LOSS_INCOME_PER_SHARE

NET (LOSS) INCOME PER SHARE	3 Months Ended
	Mar. 29, 2014
Earnings Per Share [Abstract]	'
NET (LOSS) INCOME PER SHARE	'
	NET (LOSS) INCOME PER SHARE
	Basic net (loss) income 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
		March 29, 2014	March 30, 2013
	Weighted average common shares outstanding-basic	62,530,202	63,935,508
	Stock options and non-vested restricted common stock	—	—
	Weighted average common shares outstanding-diluted	62,530,202	63,935,508
	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.
		March 29, 2014	March 30, 2013
	Non-vested restricted common stock	3,349,148	2,411,048
	Stock options	524,600	981,505
	Total	3,873,748	3,392,553
	Not included in weighted average common shares outstanding-diluted are the warrants to purchase 200,000 shares of the Company’s common stock for $3.49 per share.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	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.
	During the quarter ended March 29, 2014, the 2010 Equity Plan has been amended to increase the number of authorized shares by 1.9 million.
	A summary of award activity under the stock option plans as of March 29, 2014 and changes during the three month period is as follows (all options were vested as of March 29, 2014):
		Three months ended March 29, 2014
		Shares		Weighted
				Average
				Exercise
				Price
	Balance, December 28, 2013	558,850		$	5.09
	Options forfeited/canceled	—		—
	Options exercised	(34,250	)	3.75
	Balance, all exercisable, March 29, 2014	524,600		$	5.18
	The following table summarizes information about stock options outstanding and exercisable at March 29, 2014:
		Options Outstanding and Exercisable
	Range of Exercise Prices	Number			Weighted		Weighted
		Outstanding			Average		Average
		and			Remaining		Exercise
		Exercisable			Contractual		Price
					Life (Years)
	$ 3.15—$ 3.50	130,000			1		$	3.49
	$ 3.75—$ 5.00	294,600			1		4.29
	$10.00	100,000			1		10
		524,600			1		$	5.18
	Aggregate intrinsic value on March 29, 2014	$	32,950
	The Company has issued warrants to purchase 200,000 shares of the Company’s common 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 March 29, 2014 and changes during the three month period is presented below:
		Shares		Weighted
				Average
				Grant
				Fair
				Value
	Balance, December 28, 2013	2,974,148		$	4.25
	Granted	375,000		4.44
	Forfeited	—		—
	Vested	—		—
	Balance, March 29, 2014	3,349,148		$	4.27
	Included within the non-vested restricted common stock table above is 50,000 awards granted for which the performance conditions have yet to be determined and therefore a grant date has not yet been established for the award.  No stock based compensation expense has been recorded relating to this award during the period ended March 29, 2014.
	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 three months ended March 29, 2014 and March 30, 2013 (no tax benefits were recognized):
		Three Months Ended
		March 29,			March 30,
		2014			2013
	Cost of component revenues	$	230,333		$	54,103
	Research and development	332,463			52,615
	Selling, general and administrative	564,161			1,399,114
	Total	$	1,126,957		$	1,505,832
	Unrecognized compensation expense for non-vested restricted common stock as of March 29, 2014 totaled $6.9 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	3 Months Ended
	Mar. 29, 2014
Other Assets and Related Party Transactions Disclosure [Abstract]	'
OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES	'
	OTHER ASSETS AND NOTE RECEIVABLE
	The Company has an approximate 12% ownership interest in KoBrite at March 29, 2014. The Company accounts for its interest using the equity method and at March 29, 2014 the carrying value of the investment was $1.3 million. One of the Company’s directors is a member of the Board of Directors of Bright LED, principal investor of KoBrite.
	Summarized income statements for KoBrite for the three month periods ended March 29, 2014 and March 30, 2013 are as follows. KoBrite's results are recorded one quarter in arrears and therefore KoBrite's results included in the three month periods ended March 29, 2014 and March 30, 2013 are for the three month periods ended December 28, 2013 and December 29, 2012, respectively.
		Three Months Ended
		March 29,			March 30,
		2014			2013
	Revenue	$	877,000		$	1,063,000
	Gross margin	(519,000		)	(565,000		)
	Loss from operations	(1,001,000		)	(987,000		)
	Net loss	(872,000		)	(844,000		)
	The Company has recorded a $14.9 million note receivable resulting from the sale of its III-V product line and its investment in KTC which is due January 16, 2016. The receivable is collateralized by certain assets of the buyer of III-V product line. The buyer has outstanding debt and the repayment of the receivable is subject to the buyer remaining within its debt compliance obligations at the time of repayment.

ACQUISITION_OF_eMDT

ACQUISITION OF eMDT	3 Months Ended
	Mar. 29, 2014
Business Combinations [Abstract]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
ACQUISITION OF eMDT	'
	ACQUISITION OF eMDT
	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 unaudited pro forma financial results for the three month period ended March 30, 2013 combine the unaudited historical results of the Company along with the unaudited historical results of eMDT. The results include the effects of unaudited pro forma adjustments as if eMDT were acquired on December 30, 2012 (the first day of the Company's fiscal year 2013). 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.
		30-Mar-13
	Revenues	$	6,524,000
	Net income	$	21,451,000

ACCRUED_WARRANTY

ACCRUED WARRANTY	3 Months Ended
	Mar. 29, 2014
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 three months ended March 29, 2014 are as follows:
	Balance, December 28, 2013	$	716,000
	Additions	143,000
	Claim and reversals	(143,000		)
	Balance, March 29, 2014	$	716,000

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 29, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The Company’s tax benefit of approximately $143,000 for the three months ended March 29, 2014 represents a reduction in estimated foreign withholding taxes due on an international subsidiary. The Company's tax benefit of approximately $13.0 million for the three months ended March 30, 2013, represents an intraperiod tax allocation related to the Company's discontinued operations.
	For the three months ended March 30, 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.
	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 recorded a tax expense in discontinued operations and a benefit in continuing operations of approximately $13.0 million in 2013.
	As of March 29, 2014, the Company has available for tax purposes U.S. federal NOLs of $51.0 million expiring through 2033. 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 $10.1 million.
	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	3 Months Ended
	Mar. 29, 2014
Segment Reporting [Abstract]	'
SEGMENTS AND GEOGRAPHICAL INFORMATION	'
	SEGMENTS AND GEOGRAPHICAL INFORMATION
	The Company’s chief operating decision maker is its Chief Executive Officer. The Company has determined it has two reportable segments, FDD, the manufacturer of its reflective display products for test and simulation products, and Kopin, which is comprised of Kopin Corporation, Kowon, Ikanos and eMDT. The following table presents the Company’s reportable segment results (in thousands):
		Three Months Ended March 29, 2014
		Kopin				FDD			Total
	2014
	Revenues	$	3,902			$	793		$	4,695
	Net income (loss) attributable to the controlling interest	(8,624		)		(510		)	(9,134		)
	Total assets from continuing operations	135,080				2,014			137,094
	Long-lived assets from continuing operations	4,927				423			5,350
		Three Months Ended March 30, 2013
		Kopin				FDD			Total
	2013
	Revenues	$	5,523			$	796		$	6,319
	Net income (loss) attributable to the controlling interest	22,231				(597		)	21,634
	Total assets from continuing operations	176,764				3,829			180,593
	Long-lived assets from continuing operations	6,352				597			6,949
	The Company recast the prior year balances to reflect the change in its reporting segments which occurred at December 28, 2013.
	During the three month periods ended March 29, 2014 and March 30, 2013, the Company derived its sales from the following geographies (as a percentage of net revenues):
		Three Months Ended
		March 29, 2014			March 30, 2013
	US	37	%		63	%
	Others	—	%		—	%
	Americas	37	%		63	%
	Asia-Pacific	47	%		27	%
	Europe	16	%		10	%
	Total Revenues	100	%		100	%

LITIGATION

LITIGATION	3 Months Ended
	Mar. 29, 2014
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)	3 Months Ended
	Mar. 29, 2014
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) for the three months ended March 30, 2013:
		30-Mar-13
	Net product and research and development revenues	$	2.3
	Loss from discontinued operations before income taxes	(0.2		)
	Provision for income taxes on discontinued operations	—
	Discontinued operations, net of tax	$	(0.2	)
	Gain on sale, net of $13.1 million of tax	20.4
	Income from discontinued operations, net of tax	$	20.2

CASH_AND_EQUIVALENTS_AND_MARKE1

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables)	3 Months Ended
	Mar. 29, 2014
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 March 29, 2014 and December 28, 2013:
		Amortized Cost				Unrealized Gains				Unrealized Losses						Fair Value
		2014		2013		2014		2013		2014			2013			2014		2013
	U.S. government and agency backed securities	$	73,883,903	$	68,970,505	$	—	$	—	$	(383,800	)	$	(686,113	)	$	73,500,103	$	68,284,392
	Corporate debt and certificates of deposit	17,883,490		27,767,513		—		—		(49,381		)	(79,370		)	17,834,109		27,688,143
	Total	$	91,767,393	$	96,738,018	$	—	$	—	$	(433,181	)	$	(765,483	)	$	91,334,212	$	95,972,535
Marketable Debt Securities	'
	The contractual maturity of the Company’s marketable debt securities is as follows at March 29, 2014:
		Less than		One to		Greater than		Total
		One year		Five years		Five years
	U.S. government and agency backed securities	$	19,652,512	$	43,598,521	$	10,249,070	$	73,500,103
	Corporate debt and certificates of deposit	14,382,597		2,467,762		983,750		17,834,109
	Total	$	34,035,109	$	46,066,283	$	11,232,820	$	91,334,212

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 29, 2014
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 March 29, 2014 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	14,811,610	$	14,811,610	$	—	$	—
	U.S. Government Securities	73,500,103		25,013,792		48,486,311		—
	Corporate Debt	4,709,186		—		4,709,186		—
	Certificates of Deposit	13,124,923		—		13,124,923		—
	Vuzix Corporation	1,293,773		1,293,773		—		—
		$	107,439,595	$	41,119,175	$	66,320,420	$	—
				Fair Value Measurement December 28, 2013 Using:
				Level 1		Level 2		Level 3
	Money Markets, Cash and Equivalents	$	16,756,666	$	16,756,666	$	—	$	—
	U.S. Government Securities	68,284,392		16,542,003		51,742,389		—
	Corporate Debt	12,984,331		—		12,984,331		—
	Certificates of Deposit	14,703,812		—		14,703,812		—
	Vuzix Corporation	1,433,102		1,433,102		—		—
		$	114,162,303	$	34,731,771	$	79,430,532	$	—

INVENTORY_Tables

INVENTORY (Tables)	3 Months Ended
	Mar. 29, 2014
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 March 29, 2014 and December 28, 2013:
		March 29,		December 28,
		2014		2013
	Raw materials	$	1,330,043	$	1,441,569
	Work-in-process	811,110		1,003,540
	Finished goods	219,865		632,946
		$	2,361,018	$	3,078,055

NET_LOSS_INCOME_PER_SHARE_Tabl

NET (LOSS) INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 29, 2014
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
		March 29, 2014	March 30, 2013
	Weighted average common shares outstanding-basic	62,530,202	63,935,508
	Stock options and non-vested restricted common stock	—	—
	Weighted average common shares outstanding-diluted	62,530,202	63,935,508
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.
		March 29, 2014	March 30, 2013
	Non-vested restricted common stock	3,349,148	2,411,048
	Stock options	524,600	981,505
	Total	3,873,748	3,392,553

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock- Based Compensation	'
	A summary of award activity under the stock option plans as of March 29, 2014 and changes during the three month period is as follows (all options were vested as of March 29, 2014):
		Three months ended March 29, 2014
		Shares		Weighted
				Average
				Exercise
				Price
	Balance, December 28, 2013	558,850		$	5.09
	Options forfeited/canceled	—		—
	Options exercised	(34,250	)	3.75
	Balance, all exercisable, March 29, 2014	524,600		$	5.18
Stock Options Outstanding and Exercisable	'
	The following table summarizes information about stock options outstanding and exercisable at March 29, 2014:
		Options Outstanding and Exercisable
	Range of Exercise Prices	Number			Weighted		Weighted
		Outstanding			Average		Average
		and			Remaining		Exercise
		Exercisable			Contractual		Price
					Life (Years)
	$ 3.15—$ 3.50	130,000			1		$	3.49
	$ 3.75—$ 5.00	294,600			1		4.29
	$10.00	100,000			1		10
		524,600			1		$	5.18
	Aggregate intrinsic value on March 29, 2014	$	32,950
NonVested Restricted Common Stock	'
	A summary of the activity for non-vested restricted common stock awards as of March 29, 2014 and changes during the three month period is presented below:
		Shares		Weighted
				Average
				Grant
				Fair
				Value
	Balance, December 28, 2013	2,974,148		$	4.25
	Granted	375,000		4.44
	Forfeited	—		—
	Vested	—		—
	Balance, March 29, 2014	3,349,148		$	4.27
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 three months ended March 29, 2014 and March 30, 2013 (no tax benefits were recognized):
		Three Months Ended
		March 29,			March 30,
		2014			2013
	Cost of component revenues	$	230,333		$	54,103
	Research and development	332,463			52,615
	Selling, general and administrative	564,161			1,399,114
	Total	$	1,126,957		$	1,505,832

OTHER_ASSETS_AND_AMOUNTS_DUE_T1

OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES (Tables)	3 Months Ended
	Mar. 29, 2014
Other Assets and Related Party Transactions Disclosure [Abstract]	'
Summary of Financial Information for KoBrite	'
	Summarized income statements for KoBrite for the three month periods ended March 29, 2014 and March 30, 2013 are as follows. KoBrite's results are recorded one quarter in arrears and therefore KoBrite's results included in the three month periods ended March 29, 2014 and March 30, 2013 are for the three month periods ended December 28, 2013 and December 29, 2012, respectively.
		Three Months Ended
		March 29,			March 30,
		2014			2013
	Revenue	$	877,000		$	1,063,000
	Gross margin	(519,000		)	(565,000		)
	Loss from operations	(1,001,000		)	(987,000		)
	Net loss	(872,000		)	(844,000		)

ACQUISITION_OF_eMDT_Tables

ACQUISITION OF eMDT (Tables)	3 Months Ended
	Mar. 29, 2014
Business Combinations [Abstract]	'
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.
		30-Mar-13
	Revenues	$	6,524,000
	Net income	$	21,451,000

ACCRUED_WARRANTY_Tables

ACCRUED WARRANTY (Tables)	3 Months Ended
	Mar. 29, 2014
Product Warranties Disclosures [Abstract]	'
Accrued Warranty	'
	Changes in the accrued warranty for the three months ended March 29, 2014 are as follows:
	Balance, December 28, 2013	$	716,000
	Additions	143,000
	Claim and reversals	(143,000		)
	Balance, March 29, 2014	$	716,000

SEGMENTS_AND_GEOGRAPHICAL_INFO1

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	3 Months Ended
	Mar. 29, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
	The following table presents the Company’s reportable segment results (in thousands):
		Three Months Ended March 29, 2014
		Kopin				FDD			Total
	2014
	Revenues	$	3,902			$	793		$	4,695
	Net income (loss) attributable to the controlling interest	(8,624		)		(510		)	(9,134		)
	Total assets from continuing operations	135,080				2,014			137,094
	Long-lived assets from continuing operations	4,927				423			5,350
		Three Months Ended March 30, 2013
		Kopin				FDD			Total
	2013
	Revenues	$	5,523			$	796		$	6,319
	Net income (loss) attributable to the controlling interest	22,231				(597		)	21,634
	Total assets from continuing operations	176,764				3,829			180,593
	Long-lived assets from continuing operations	6,352				597			6,949
Percentage of Net Revenues by Geographies	'
	During the three month periods ended March 29, 2014 and March 30, 2013, the Company derived its sales from the following geographies (as a percentage of net revenues):
		Three Months Ended
		March 29, 2014			March 30, 2013
	US	37	%		63	%
	Others	—	%		—	%
	Americas	37	%		63	%
	Asia-Pacific	47	%		27	%
	Europe	16	%		10	%
	Total Revenues	100	%		100	%

BASIS_OF_PRESENTATION_Details

BASIS OF PRESENTATION (Details) (USD $)	3 Months Ended
	Mar. 29, 2014
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	($690,243)
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
Kowon Technology Corporation Limited [Member]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Noncontrolling Interest, Ownership Percentage by Parent	93.00%
Ikanos	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Noncontrolling Interest, Ownership Percentage by Parent	58.00%
eMDT	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Noncontrolling Interest, Ownership Percentage by Parent	51.00%
Accumulated Translation Adjustment [Member]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	-900,000
Accumulated Net Unrealized Investment Gain (Loss) [Member]	'
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	$200,000

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended				1 Months Ended	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013	Jan. 16, 2013	Jan. 31, 2013	Mar. 29, 2014	Mar. 30, 2013	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
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'	'	'	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	$70,200,000	'	'	'	'	'	'	$15,000,000
Proceeds received from divestiture	'	'	'	'	55,000,000	200,000	'	'
Accounts and Notes Receivable, Net	14,883,334	'	14,866,666	14,800,000	'	'	'	'
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]	'	'	'	'	'	'	'	'
Net sales and other operating revenues	'	'	'	'	'	'	2,300,000	'
Income from operations before income taxes	'	'	'	'	'	'	-200,000	'
Provision for income taxes on operations	'	'	'	'	'	'	0	'
Income from operations, net of tax	'	'	'	'	'	'	-200,000	'
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	20,400,000	'	'	'	'	'	20,400,000	'
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$0	$20,196,888	'	'	'	'	$20,200,000	'

CASH_AND_EQUIVALENTS_AND_MARKE2

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013	Mar. 30, 2013	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Dec. 28, 2013
			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	91,767,393	96,738,018	'	73,883,903	68,970,505	17,883,490	27,767,513
Unrealized Gains	0	0	'	0	0	0	0
Unrealized Losses	-433,181	-765,483	'	-383,800	-686,113	-49,381	-79,370
Fair Value	91,334,212	95,972,535	'	73,500,103	68,284,392	17,834,109	27,688,143
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]	'	'	'	'	'	'	'
Less than one year	34,035,109	'	'	19,652,512	'	14,382,597	'
One to five years	46,066,283	'	'	43,598,521	'	2,467,762	'
Greater than five years	$11,232,820	'	'	$10,249,070	'	$983,750	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Level 1	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	$41,119,175	$34,731,771
Level 1 | Money Markets, Cash and Equivalents	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	14,811,610	16,756,666
Level 1 | U.S. Government Securities	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	25,013,792	16,542,003
Level 1 | Corporate Debt	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	'	'
Level 1 | Certificates of Deposit	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	'	'
Level 1 | Vuzix [Member]	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	1,293,773	1,433,102
Level 2	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	66,320,420	79,430,532
Level 2 | Money Markets, Cash and Equivalents	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	'	'
Level 2 | U.S. Government Securities	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	48,486,311	51,742,389
Level 2 | Corporate Debt	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	4,709,186	12,984,331
Level 2 | Certificates of Deposit	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	13,124,923	14,703,812
Level 2 | Vuzix [Member]	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	'	0
Level 3	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Money Markets, Cash and Equivalents	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | U.S. Government Securities	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Corporate Debt	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Certificates of Deposit	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Vuzix [Member]	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	0	0
Estimate of Fair Value	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	107,439,595	114,162,303
Estimate of Fair Value | Money Markets, Cash and Equivalents	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	14,811,610	16,756,666
Estimate of Fair Value | U.S. Government Securities	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	73,500,103	68,284,392
Estimate of Fair Value | Corporate Debt	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	4,709,186	12,984,331
Estimate of Fair Value | Certificates of Deposit	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	13,124,923	14,703,812
Estimate of Fair Value | Vuzix [Member]	'	'
Fair Value Measurements [Line Items]	'	'
Financial Instruments, Owned, at Fair Value	$1,293,773	$1,433,102

INVENTORY_Details

INVENTORY (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Inventory Disclosure [Abstract]	'	'
Raw materials	$1,330,043	$1,441,569
Work-in-process	811,110	1,003,540
Finished goods	219,865	632,946
Inventory	$2,361,018	$3,078,055

NET_LOSS_INCOME_PER_SHARE_Deta

NET (LOSS) INCOME PER SHARE (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Earnings Per Share [Abstract]	'	'
Weighted average common shares outstanding - basic	62,530,202	63,935,508
Stock options and non-vested restricted common stock	0	0
Weighted average common shares outstanding - diluted	62,530,202	63,935,508
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Issuance Of Warrants Shares	200,000	'
Antidilutive securities excluded from computation of earnings per share	3,873,748	3,392,553
Exercise Price Of Warrants	$3.49	'
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	3,349,148	2,411,048
Stock options	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	524,600	981,505

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 29, 2014
Class of Warrant or Right [Line Items]	'
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
Restricted stock	'
Class of Warrant or Right [Line Items]	'
Unrecognized compensation cost related to nonvested stock awards	$6.90
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 $)	3 Months Ended
	Mar. 29, 2014
Shares	'
Beginning Balance	558,850
Options forfeited/cancelled	0
Options exercised	-34,250
Ending Balance	524,600
Weighted Average Exercise Price	'
Beginning Balance	$5.09
Options forfeited/cancelled	$0
Options exercised	$3.75
Ending Balance	$5.18
Equity Incentive Plan 2010 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	1.9

STOCKBASED_COMPENSATION_Stock_

STOCK-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Dec. 28, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'
Number Outstanding and Exercisable	524,600	558,850
Weighted Average Remaining Contractual Life (Years)	'1 year	'
Weighted Average Exercise Price	$5.18	$5.09
Aggregate intrinsic value on September 29, 2012	$32,950	'
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)	'1 year	'
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	$5	'
Number Outstanding and Exercisable	294,600	'
Weighted Average Remaining Contractual Life (Years)	'1 year	'
Weighted Average Exercise Price	$4.29	'
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	'
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	$0	'
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 $)	3 Months Ended
	Mar. 29, 2014
Non-vested restricted common stock	'
Shares	'
Beginning Balance	2,974,148
Granted	375,000
Forfeited	0
Vested	0
Ending Balance	3,349,148
Weighted Average Grant Fair Value	'
Beginning Balance	$4.25
Granted	$4.44
Forfeited	$0
Vested	$0
Ending Balance	$4.27

STOCKBASED_COMPENSATION_Expens

STOCK-BASED COMPENSATION - Expense Related to Employee Stock Options and Nonvested Restricted Common Stock Awards (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$1,126,957	$1,505,832
Cost of product revenues	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	230,333	54,103
Research and development	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	332,463	52,615
Selling, general and administrative	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$564,161	$1,399,114

STOCKBASED_COMPENSATION_Issuan

STOCK-BASED COMPENSATION Issuance on non-vested restricted stock to employees and officers (Details)	3 Months Ended
	Mar. 29, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	50,000
Period One [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	'1 year
Period Two [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	'2 years
Period Three [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	'4 years

OTHER_ASSETS_AND_AMOUNTS_DUE_T2

OTHER ASSETS AND AMOUNTS DUE TO / FROM AFFILIATES (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013	Jan. 16, 2013
Summarized Income Statements	'	'	'
Revenues	$4,694,770	$6,319,084	'
(Loss) income from operations	-9,613,765	-9,641,994	'
Net loss	-9,093,319	21,364,390	'
Accounts and Notes Receivable, Net	'	'	14,900,000
Ko Brite	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Company's ownership percentage	12.00%	'	'
Carrying value of the investment	1,300,000	'	'
Summarized Income Statements	'	'	'
Revenues	877,000	'	'
Business Acquisition, Pro Forma Revenue	'	1,063,000	'
Gross margin	-519,000	-565,000	'
(Loss) income from operations	-1,001,000	-987,000	'
Net loss	($872,000)	($844,000)	'

ACQUISITION_OF_eMDT_Details

ACQUISITION OF eMDT (Details) (USD $)	3 Months Ended					3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013	Mar. 30, 2013	Mar. 29, 2014	Mar. 14, 2013	Mar. 14, 2013
			Ikanos [Member]	eMDT	Ownership Increases in Subsidiaries, Affiliates	Noncontrolling Interest
					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%	'
Payments to Acquire Investments	0	2,750,278	'	'	'	200,000
Business Acquisition, Purchase Price Allocation, Goodwill Amount	400,000	'	'	'	'	'
Business Acquisition, Pro Forma Information [Abstract]	'	'	'	'	'	'
Revenues	'	'	6,524,000	'	'	'
Net (loss) income	'	'	$21,451,000	'	'	'

ACCRUED_WARRANTY_Details

ACCRUED WARRANTY (Details) (USD $)	3 Months Ended
	Mar. 29, 2014
Product Warranties Disclosures [Abstract]	'
Product warranty term	'12 months
Movement in Standard Product Warranty Accrual [Roll Forward]	'
Beginning Balance	$716,000
Additions	143,000
Claim and reversals	-143,000
Ending Balance	$716,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Income Taxes [Line Items]	'	'
State income and foreign tax expenses	($143,000)	($13,040,000)
Notes, Loans and Financing Receivable, Gross, Noncurrent	70,200,000	'
Income Taxes Paid, Net	0	'
Net operating loss carryforwards available for tax purposes	51,000,000	'
Net operating loss carryforwards, expiration date	'expiring through 2033	'
Unrecorded benefits from stock award	$10,100,000	'
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) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Revenues	$4,694,770	$6,319,084	'
Percentage of total revenue	100.00%	100.00%	'
Net Income (Loss) Attributable to Parent	-9,134,416	21,633,809	'
Assets	137,093,896	'	146,131,723
US	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Percentage of total revenue	37.00%	63.00%	'
All Others	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Percentage of total revenue	0.00%	0.00%	'
Americas	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Percentage of total revenue	37.00%	63.00%	'
Asia-Pacific	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Percentage of total revenue	47.00%	27.00%	'
Europe	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Percentage of total revenue	16.00%	10.00%	'
Kopin United States [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Revenues	3,902,000	5,523,000	'
Forth Dimension Displays Limited [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Revenues	793,000	796,000	'
Segment, Continuing Operations [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Net Income (Loss) Attributable to Parent	-9,134,000	21,634,000	'
Assets	137,094,000	180,593,000	'
Long-Lived Assets	5,350,000	6,949,000	'
Segment, Continuing Operations [Member] | Kopin United States [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Net Income (Loss) Attributable to Parent	-8,624,000	22,231,000	'
Assets	135,080,000	176,764,000	'
Long-Lived Assets	4,927,000	6,352,000	'
Segment, Continuing Operations [Member] | Forth Dimension Displays Limited [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Net Income (Loss) Attributable to Parent	-510,000	-597,000	'
Assets	2,014,000	3,829,000	'
Long-Lived Assets	$423,000	$597,000	'