Kopin (KOPN) 10-K 23 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 17, 2017	Jun. 25, 2016
Document Documentand Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	KOPN
Entity Registrant Name	KOPIN CORP
Entity Central Index Key	771,266
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		67,546,360
Entity Public Float			$ 156,249,466

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 26, 2015
Current assets:
Cash and equivalents	$ 15,822,495	$ 19,767,889
Marketable debt securities, at fair value	61,375,401	60,942,891
Accounts receivable, net of allowance of $136,000 and $153,000 in 2016 and 2015, respectively	1,664,488	1,487,633
Unbilled receivables	34,707	87,340
Inventory	3,302,112	2,512,473
Prepaid taxes	341,144	437,586
Prepaid expenses and other current assets	853,757	920,410
Notes Receivable, Fair Value Disclosure	0	15,000,000
Total current assets	83,394,104	101,156,222
Property, plant and equipment, net	2,976,006	2,677,103
Goodwill	844,023	946,082
Other assets	618,139	461,416
Real Estate Held-for-sale	0	819,263
Total assets	87,832,272	106,060,086
Current liabilities:
Accounts payable	4,355,462	3,959,704
Accrued payroll and expenses	1,443,976	1,631,292
Accrued warranty	518,000	518,000
Billings in excess of revenue earned	981,761	1,407,566
Other accrued liabilities	2,560,144	2,553,282
Taxes Payable, Current	935,364
Deferred tax liabilities	2,571,000	1,207,000
Total current liabilities	13,365,707	11,276,844
Asset retirement obligations	246,922	298,463
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 79,648,618 shares in 2016 and 78,271,659 shares in 2015; outstanding 64,538,686 in 2016 and 63,977,385 in 2015, respectively	766,409	760,796
Additional paid-in capital	328,524,644	326,558,527
Treasury stock (12,102,258 shares in 2016 and 2015, respectively, at cost)	(42,741,551)	(42,741,551)
Accumulated other comprehensive income	1,570,971	771,774
Accumulated deficit	(214,042,787)	(190,608,671)
Total Kopin Corporation stockholders’ equity	74,077,686	94,740,875
Noncontrolling interest	141,957	(256,096)
Total stockholders’ equity	74,219,643	94,484,779
Total liabilities and stockholders’ equity	$ 87,832,272	$ 106,060,086

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 26, 2015
Accounts receivable, allowance	$ 136,000	$ 153,000
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	79,648,618	78,271,659
Common stock, outstanding	64,538,686	63,977,385
Treasury stock, shares	12,102,258	12,102,258

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Revenues:
Net component revenues	$ 21,115,125	$ 28,163,118	$ 26,956,741
Research and development revenues	1,527,441	3,891,301	4,850,724
Total revenues	22,642,566	32,054,419	31,807,465
Expenses:
Cost of component revenues	17,814,271	21,524,826	19,592,149
Research and development-funded programs	786,867	3,006,352	5,236,791
Research and development-internal	15,252,794	14,625,061	15,499,230
Selling, general and administrative	16,961,773	18,134,580	19,908,020
Gain (Loss) on Disposition of Property Plant Equipment	(7,700,522)
Goodwill and Intangible Asset Impairment		0	0
Total expenses	43,115,183	57,290,819	60,236,190
Loss from operations	(20,472,617)	(25,236,400)	(28,428,725)
Other income and expense:
Interest income	658,384	758,153	966,403
Other (expense) income, net	(448,581)	(210,488)	58,537
Foreign Currency Transaction Gain (Loss), Unrealized	(672,727)	661,192	258,725
Gain on sales of investments	1,034,396	9,206,919	0
Impairment of equity and cost investments	0	0	(1,319,287)
Total other income and expense	571,472	10,415,776	(35,622)
Loss before (provision) benefit for income taxes, and equity losses in unconsolidated affiliates and net (income) loss of noncontrolling interest	(19,901,145)	(14,820,624)	(28,464,347)
Current Income Tax Expense (Benefit)	(3,130,000)	25,000	180,000
Income Before Minority Interest Earnings And Equity Investments	(23,031,145)	(14,795,624)	(28,284,347)
Equity losses in unconsolidated affiliates	0	(47,443)	(386,442)
Net loss	(23,031,145)	(14,843,067)	(28,670,789)
Net (income) loss attributable to the noncontrolling interest	(402,971)	149,651	458,745
Net loss attributable to the controlling interest	$ (23,434,116)	$ (14,693,416)	$ (28,212,044)
Basic
Net (loss) income per share (in dollars per share)	$ (0.37)	$ (0.23)	$ (0.45)
Diluted:
Net (loss) income per share (in dollars per share)	$ (0.37)	$ (0.23)	$ (0.45)
Weighted average number of common shares outstanding:
Basic (in shares)	64,045,675	63,465,797	62,638,675
Diluted (in shares)	64,045,675	63,465,797	62,638,675
Foreign currency translation adjustments	$ 809,099	$ (1,060,186)	$ (1,102,859)
Unrealized holding gain (loss) on marketable securities	33,464	104,362	681,346
Reclassifications of gains in net loss	(48,284)	(1,490,776)	(6,477)
Other comprehensive income (loss)	794,279	(2,446,600)	(427,990)
Comprehensive loss	(22,236,866)	(17,289,667)	(29,098,779)
Comprehensive (gain) loss attributable to the noncontrolling interest	(398,051)	(91,200)	570,977
Comprehensive loss attributable to the controlling interest	$ (22,634,917)	$ (17,380,867)	$ (28,527,802)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Total Kopin Corporation Stockholders' Equity	Noncontrolling Interest
Beginning Balance (in shares) at Dec. 28, 2013		74,593,483
Beginning Balance at Dec. 28, 2013	$ 134,563,186	$ 745,935	$ 320,511,458	$ (42,442,932)	$ 3,441,997	$ (147,703,212)	$ 134,553,246	$ 9,939
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)		36,750
Exercise of stock options		$ 368	137,445				137,812
Vesting of restricted stock (in shares)		843,116
Vesting of restricted stock		$ 8,431	(8,431)
Stock-based compensation expense	5,059,572		5,059,572				5,059,572
Other comprehensive income (loss)	(427,990)				(315,758)		(315,758)	(112,232)
Income Before Minority Interest Earnings And Equity Investments	(101,382)							(101,382)
Restricted stock for tax withholding obligations (in shares)		(290,142)
Restricted stock for tax withholding obligations	(975,869)	$ (2,901)	(972,968)				(975,869)
Treasury stock purchase	(298,619)			(298,619)			(298,619)
Net income (loss)	(28,670,789)					(28,212,044)	(28,212,044)	(458,745)
Ending Balance (in shares) at Dec. 27, 2014		75,183,207
Ending Balance at Dec. 27, 2014	109,387,303	$ 751,833	324,625,694	(42,741,551)	3,126,239	(175,915,255)	109,846,959	(459,656)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)		39,798
Exercise of stock options	86,047	$ 398	85,649				86,047
Vesting of restricted stock (in shares)		1,226,992
Vesting of restricted stock		$ 12,270	(12,270)
Stock-based compensation expense	3,373,479		3,373,479				3,373,479
Other comprehensive income (loss)	(2,446,600)				(2,388,148)		(2,388,148)	(58,452)
Income Before Minority Interest Earnings And Equity Investments	(411,661)		445,344		(33,683)			(411,663)
Business Combination, Consideration Transferred, Other								2
Restricted stock for tax withholding obligations (in shares)		(370,354)
Restricted stock for tax withholding obligations	(1,072,385)	$ (3,704)	(1,068,681)				(1,072,385)
Net income (loss)	(14,843,067)					(14,693,416)	(14,693,416)	(149,651)
Ending Balance (in shares) at Dec. 26, 2015		76,079,643
Ending Balance at Dec. 26, 2015	94,484,779	$ 760,797	326,558,527	(42,741,551)	771,774	(190,608,671)	94,740,875	(256,096)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Attributable to Noncontrolling Interest	(256,096)
Vesting of restricted stock (in shares)		736,842
Vesting of restricted stock		$ 7,368	(7,368)
Stock-based compensation expense	2,482,326		2,482,326				2,482,326
Other comprehensive income (loss)	794,279				799,197			(4,918)
Restricted stock for tax withholding obligations (in shares)		(175,542)
Restricted stock for tax withholding obligations	(510,596)	$ (1,755)	(508,841)				(510,596)
Net income (loss)	(23,031,145)					(23,434,116)	(23,434,116)	402,971
Ending Balance (in shares) at Dec. 31, 2016		76,640,943
Ending Balance at Dec. 31, 2016	74,219,643	$ 766,409	$ 328,524,644	$ (42,741,551)	$ 1,570,971	$ (214,042,787)	$ 74,077,686	$ 141,957
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Attributable to Noncontrolling Interest	$ 141,957

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Cash flows from operating activities:
Net loss	$ (23,031,145)	$ (14,843,067)	$ (28,670,789)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	993,621	2,138,982	3,002,014
Accretion of premium or discount on marketable debt securities	130,032	168,217	53,437
Stock-based compensation	2,425,326	3,145,479	4,827,772
Net gain on investment transactions	(1,034,396)	(9,206,919)	0
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	0	180,715	0
Losses in unconsolidated affiliates	0	0	102,305
Goodwill and Intangible Asset Impairment		0	0
Gain (Loss) on Disposition of Assets	0	0	(283,333)
Deferred income taxes	1,451,858	(75,000)	(230,725)
Foreign Currency Transaction Gain (Loss), before Tax	711,356	(455,614)	(96,819)
Gain (Loss) on Disposition of Property Plant Equipment	(7,700,522)
Asset Impairment Charges	0	0	1,319,287
Change in allowance for bad debt	(17,000)	(112,500)	63,340
Change in warranty reserves	677,330	1,560,259	489,332
Extended Product Warranty Accrual, Preexisting Increase (Decrease)	0	(200,000)	0
Changes in assets and liabilities:
Accounts receivable	(39,629)	2,850,942	(1,286,407)
Inventory	(1,527,602)	(8,484)	(1,520,824)
Prepaid expenses and other current assets	48,295	(207,421)	191,367
Accounts payable and accrued expenses	1,163,586	(2,632,385)	1,829,591
Billings in excess of revenue earned	(425,805)	777,247	38,790
Net cash used in operating activities	(26,174,695)	(16,919,549)	(19,604,996)
Cash flows from investing activities:
Proceeds from sale of marketable debt securities	50,835,253	38,055,759	39,801,276
Purchase of marketable debt securities	(51,828,988)	(22,835,740)	(19,867,896)
Proceeds from Sale and Maturity of Other Investments	1,034,396	9,206,919	0
Proceeds from Sale of Machinery and Equipment	0	0	250,000
Payments to Acquire Business Three, Net of Cash Acquired	15,000,000	0	0
Proceeds from sale of property and plant	(8,106,819)	0	0
Other assets	80,793	(1,772)	(38,134)
Capital expenditures	(394,897)	(1,122,808)	(1,489,986)
Net cash provided by investing activities	22,833,376	23,302,358	18,655,260
Cash flows from financing activities:
Treasury stock purchases	0	0	(298,619)
Proceeds from exercise of stock options and warrants	0	86,047	137,813
Settlements of restricted stock for tax withholding obligations	(510,596)	(1,072,385)	(975,869)
Net cash used in financing activities	(510,596)	(986,338)	(1,136,675)
Effect of exchange rate changes on cash	(93,479)	(264,383)	(34,454)
Net decrease in cash and equivalents	(3,945,394)	5,132,088	(2,120,865)
Cash and equivalents:
Beginning of year	19,767,889	14,635,801	16,756,666
End of year	15,822,495	19,767,889	14,635,801
Supplemental schedule of noncash investing activities:
Income Taxes Paid, Net	723,000	50,000	(18,000)
Construction in progress included in accrued expenses	$ 0	$ 0	$ 373,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fiscal Year The Company’s fiscal year ends on the last Saturday in December. The fiscal years ended December 31, 2016 includes 53 weeks and December 26, 2015 and December 27, 2014 include 52 weeks, and are referred to as fiscal years 2016 , 2015 and 2014 , respectively, herein. Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, a majority owned 93% subsidiary, Kowon Technology Co., Ltd. (Kowon), located in Korea, and a majority owned 80% subsidiary, eMDT America Inc (eMDT), located in California (collectively the Company). In the fourth quarter of 2015 , the Company increased its investment in Kopin Software Ltd. (KSL) (formerly Intoware Ltd.) from 58% to 100% . Net loss attributable to noncontrolling interest in the Company's Consolidated Statement of Operations represents the portion of the results of operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions and balances have been eliminated. Revenue Recognition The Company recognizes revenue if four basic criteria have been met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred and services rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. The Company does not recognize revenue for products prior to customer acceptance unless it believes the product meets all customer specifications and the Company has a history of consistently achieving customer acceptance of the product. Provisions for product returns and allowances are recorded in the same period as the related revenues. The Company analyzes historical returns, current economic trends and changes in customer demand and acceptance of product when evaluating the adequacy of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited right of return on unsold products. Sales to distributors are primarily made for sales to the distributors' customers and not for their stocking of inventory. The Company delays revenue recognition for its estimate of distributor claims of right of return on unsold products based upon its historical experience with the Company’s products and specific analysis of amounts subject to return based upon discussions with the Company’s distributors or their customers. The Company recognizes revenues from long-term research and development contracts on the percentage-of-completion method of accounting as work is performed, based upon the ratio of costs or hours already incurred to the estimated total cost of completion or hours of work to be performed. Revenue recognized at any point in time is limited to the amount funded by the U.S. government or contracting entity. The Company accounts for product development and research contracts that have established prices for distinct phases as if each phase were a separate contract. In some instances, the Company is contracted to create a deliverable which is anticipated to be qualified and go into full rate production stages. In those cases, the revenue recognition methodology will change from the percentage of completion method to the units-of-delivery method as new contracts are received after formal qualification has been completed. Under certain of its research and development contracts, the Company recognizes revenue on a milestone methodology. This revenue is recognized when the Company achieves specified milestones based on its past performance. The Company classifies amounts earned on contracts in progress that are in excess of amounts billed as unbilled receivables and classifies amounts received in excess of amounts earned as billings in excess of revenues earned. The Company invoices based on dates specified in the related agreement or in periodic installments based upon its invoicing cycle. The Company recognizes the entire amount of an estimated ultimate loss in its financial statements at the time the loss on a contract becomes known. Research and Development Costs Research and development expenses are incurred in support of internal display product development programs or programs funded by agencies or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead, and are expensed immediately. 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 commercial paper, medium-term corporate notes, and United States government and agency backed securities. The Company classifies these marketable debt securities as available-for-sale at fair value in “Marketable debt securities, at fair value.” The investment in GCS Holdings is included in "Other Assets" as available-for-sale and at fair value. The Company records the amortization of premium and accretion of discounts 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 of marketable debt securities were not material during fiscal years 2016 , 2015 and 2014 . Inventory Inventory is stated at the lower of cost (determined on the first-in, first-out method) or market and consists of the following at December 31, 2016 and December 26, 2015 : 2016 2015 Raw materials $ 1,986,491 $ 844,475 Work-in-process 1,186,162 1,281,891 Finished goods 129,459 386,107 $ 3,302,112 $ 2,512,473 Property, plant and equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 10 years . Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use. Property and Plant held for sale Assets held for sale as of December 26, 2015 consisted of land and buildings with a cost of $0.8 million which were sold in the second quarter of 2016 . Product Warranty The Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against intellectual property infringement claims related to the Company’s products. The Company accrues for known warranty and indemnification issues if a loss is probable and can be reasonably estimated, and accrues for estimated incurred but unidentified issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented. Asset Retirement Obligations The Company recorded asset retirement obligations (ARO) liabilities of $0.2 million and $0.3 million at December 31, 2016 and December 26, 2015 , respectively. This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. 2016 2015 Beginning balance $ 298,463 $ 311,187 Additions — — Charges — — Exchange rate change (51,541 ) (12,724 ) Ending balance $ 246,922 $ 298,463 Income Taxes The consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Foreign Currency Assets and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains or losses are recognized in income or loss in the period in which they occur. 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 unvested restricted shares. Diluted earnings per common share 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. The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period. 2016 2015 2014 Nonvested restricted common stock 3,007,674 2,192,016 2,551,631 Stock options — — 130,500 Total 3,007,674 2,192,016 2,682,131 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices and wireless components or military applications. The Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company. The Company sells its products to customers worldwide and generally does not require collateral. The Company maintains a reserve for potential credit losses. Fair Value of Financial Instruments Financial instruments consist accounts receivable and certain current liabilities. These assets (excluding marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value. Stock-Based Compensation The fair value of nonvested restricted common stock awards is generally the quoted price of the Company’s equity shares on the date of grant. The nonvested restricted 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 market condition. The performance criteria primarily consist of the achievement of established milestones. For nonvested 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 nonvested 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. On February 13, 2015 , the Company modified the termination date of certain restricted stock grants previously made to Dr. Fan, the Company’s President and Chief Executive Officer. In 2011 , the Company granted Dr. Fan 260,000 shares of restricted stock which will vest upon the first 10 consecutive trading day period following the grant date during which the Company's common stock trades at a price equal to or greater than $5.25 subject to acceleration upon the occurrence of an acceleration event. This grant was originally set to terminate on September 12, 2016 . In 2013 , the Company granted compensation awards to Dr. Fan that consisted of two grants of 150,000 shares of restricted stock each. One of the grants will vest 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 $6.00 . The other award will vest 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 $7.00 . Both were due to expire in 2023 . On December 31, 2014 , Dr. Fan entered into a 3-year employment agreement with the Company which expires on December 31, 2017 . The Company has amended the three grants to now terminate on December 31, 2017 , to be consistent with Dr. Fan's employment agreement. In 2013 , the Company granted a compensation award to its Chief Executive Officer that consisted of a grant of 300,000 shares of restricted stock that would vest upon the Company shipping 25,000 units of a new display. The Company shipped the displays in 2015 and the award vested. 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 fiscal years 2016 , 2015 or 2014 . Comprehensive Loss Comprehensive loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses) gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments. The components of accumulated other comprehensive income are as follows: Cumulative Translation Adjustment Unrealized Holding Gain (Loss) on Marketable Securities Acquisition of Minority Interest in KSL Accumulated Other Comprehensive Income Balance as of December 28, 2013 $ 2,524,701 $ 917,296 $ — $ 3,441,997 Changes during year (990,626 ) 674,868 — (315,758 ) Balance as of December 27, 2014 1,534,075 1,592,164 — 3,126,239 Changes during year (1,001,733 ) (1,386,415 ) 33,683 (2,354,465 ) Balance as of December 26, 2015 532,342 205,749 33,683 771,774 Changes during year 814,017 (14,820 ) — 799,197 Balance as of December 31, 2016 $ 1,346,359 $ 190,929 $ 33,683 $ 1,570,971 Impairment of Long-Lived Assets The Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the asset exceeds its fair value. Recently Issued Accounting Pronouncements Revenue from Contracts with Customers In May 2014 , the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606) . This new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, ASU 2014-09 provides guidance on accounting for certain revenue-related costs including, but not limited to, when to capitalize costs associated with obtaining and fulfilling a contract. The standard also requires certain new disclosures. The Company is required to apply the guidance in ASU 2014-09 after January 1, 2018 , including interim periods within that reporting period. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements and available adoption methods. Balance Sheet Reclassification of Deferred Taxes The Company has adopted ASU 2015-17 prospectively and believes the standard will not have a material effect on its financial position or earnings. Leases In February 2016 , the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) Leases . Topic 842 supersedes the lease recognition requirements in Accounting Standards Codification Topic 840, "Leases". Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. Topic 842 is effective for annual reporting periods, and interim periods within those years beginning after December 15, 2018 . Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, and there are certain optional practical expedients that an entity may elect to apply. Full retrospective application is prohibited and early adoption by public entities is permitted. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements. The Company has not yet made any decision on the timing of adoption or method of adoption with respect to the optional practical expedients. Compensation-Stock Compensation In March 2016, the FASB issued ASU No. 2016-09 , Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance is intended to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, including interim periods within those annual periods, and early application is permitted as of the beginning of an interim or annual reporting period. The Company has evaluated ASU 2016-09 and determined that its early adoption did not have a material effect on its financial position or earnings. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 , Classification of Certain Cash Receipts and Cash Payments (Topic 230). The standard addresses the classification and presentation of eight specific cash flow issues that currently result in diverse practices. This pronouncement is effective for annual reporting periods beginning after December 15, 2017. The amendments in this ASU should be applied using a retrospective approach. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements and available adoption methods. Financial Instruments- Overall In January 2016, the FASB issued ASU 2016-01 , Financial Instruments- Overall (Sub Topic 825-10) . The new standard provides guidance on the recognition and measurement of financial assets and financial liabilities. The guidance amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. The Company does not expect the adoption of this guidance to have a material effect on its financial statements. Business Combinations In January 2017, the FASB issued ASU 2017-01 , Business Combinations (Topic 805). The new guidance clarifies the definition of a business that an entity uses to determine whether a transaction should be accounted for as an asset acquisition (or disposal) or a business combination. The guidance is expected to cause fewer acquired sets of assets (and liabilities) to be identified as businesses. The guidance is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted for transactions that meet certain requirements. The Company is evaluating the impact this standard will have on its financial statements. Intangibles- Goodwill and Other In January 2017, the FASB issued ASU 2017-04, Intangibles- Goodwill and Other (Topic 350). The new guidance simplifies the accounting for goodwill impairments by eliminating Step 2 from the goodwill impairment test. The guidance requires, among other things, recognition of an impairment loss when the fair value of a reporting unit exceeds its carrying amount. The loss recognized is limited to the total amount of goodwill allocated to that reporting unit. The guidance is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is evaluating the impact this standard will have on its financial statements.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment consisted of the following at December 31, 2016 and December 26, 2015 : Useful Life 2016 2015 Equipment 3-5 years $ 17,886,124 $ 18,765,548 Leasehold improvements Life of the lease 3,721,176 3,659,559 Furniture and fixtures 3 years 488,802 789,067 Equipment under construction 88,227 312,916 22,184,329 23,527,090 Accumulated depreciation and amortization (19,208,323 ) (20,849,987 ) Net property, plant and equipment $ 2,976,006 $ 2,677,103 In June 2016 , the Company's subsidiary Kowon sold its plant and the land on which the plant resided for approximately $8.1 million and recognized a gain of $7.7 million . Kowon had ceased its production activities at the facility in 2013 . Other than the sales of the Kowon plant and land there were no material gains or losses on disposals of long-lived assets in fiscal years 2016 , 2015 and 2014 . Depreciation expense for the fiscal years 2016 , 2015 and 2014 was approximately $1.0 million, $1.5 million and $2.6 million, respectively.

Other Assets and Amounts Due to

Other Assets and Amounts Due to / Due From Affiliates	12 Months Ended
	Dec. 31, 2016
Other Assets and Related Party Transactions Disclosure [Abstract]
Other Assets and Amounts Due To / Due From Affiliates	Other Assets and Note Receivable Marketable Equity Securities As of December 31, 2016 and December 26, 2015 , the Company had an investment in GCS Holdings which had a fair market value of $0.3 million and an adjusted cost basis of $0.0 million. On February 25, 2015, the Company acquired approximately 251,000 shares of Vuzix common stock through a cashless exercise of warrants. The Company received the warrants in August 2013 as part of a restructuring of debt owed by Vuzix to the Company. Upon receipt of the warrants, the Company should have recorded the value of the warrant of approximately $352,000 in its consolidated financial statements. Subsequently, the Company should have marked to market the warrants at the end of each reporting period. Had the Company recorded the warrants in its consolidated financial statements and marked to market the warrants as of December 28, 2013 and December 27, 2014, the Company would have recorded gains in its statement of operations of approximately $646,000 and $171,000 , respectively. In the first quarter of 2015, the Company recorded the warrants in its consolidated financial statements and as a result recorded a gain of approximately $1.3 million with $817,000 attributed to prior periods. The value of the warrants as of August 2013 , December 27, 2014 and December 26, 2015 was determined using the Black-Scholes pricing model. The Company does not believe the unrecorded gains were material to the consolidated financial statements as the loss from operations for the fiscal years ended December 28, 2013 and December 27, 2014 were $35.9 million and $28.4 million , respectively. Non-Marketable Securities—Equity Method Investments Equity losses in unconsolidated affiliates recorded in the consolidated statement of operations are as follows: 2015 2014 KoBrite $ — $ (102,305 ) Ask Ziggy $ (47,443 ) $ (284,137 ) Total $ (47,443 ) $ (386,442 ) In the second quarter of 2014 the Company wrote-off its $1.3 million investment in KoBrite. Prior to the write-off, the Company accounted for its 12% ownership interest in Kobrite using the equity method. One of the Company’s directors is a member of the Board of Directors of Bright LED, principal investor of KoBrite. In December 2013 , the Company wrote down its investment of $2.5 million in Ask Ziggy. The Company continued to fund Ask Ziggy during the first quarter of year ending December 26, 2015 . During the twelve months ended December 28, 2013 , the Company recorded impairment charges of $2.5 million related to the write-off of a cost based investment. There were no equity method investments in 2016 . The Company had a $15.0 million note receivable as a result of the sale of its III-V product line and investment in KTC, which was paid on January 15, 2016. On December 28, 2016 we entered into an agreement to establish a joint venture (JV Agreement-A) in China. Under the terms of the JV Agreement the Company will contribute certain intellectual property and the equivalent of USD $1 million in Renminbi for a minority equity ownership. The purpose of the joint venture is to develop and market wearable products. On December 28, 2016 we entered into a joint venture agreement (JV Agreement-B) to establish a strategic relationship with a Chinese company under which the Company and the Chinese Company will provide services for each other and jointly develop and manufacture products and the Chinese company is to acquire 7,589,000 shares of unregistered stock of the Company for approximately USD $24.7 million . The JV Agreements A and B and the sale of the Company’s stock are both subject to standard closing conditions and government approvals. The transactions related to these agreements were not finalized as of the March 22, 2017 . The Company has a loan to a non-officer employee for approximately $140,000 at December 31, 2016 and December 26, 2015 , which is currently due.
Equity Method Investments [Table Text Block]	thod Investments Equity losses in unconsolidated affiliates recorded in the consolidated statement of operations ar

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Business Combinations	Business Combinations Kopin Software Ltd. In the fourth quarter of 2015 , the Company increased its ownership in Kopin Software Ltd. from 58% to 100% and acquired 17.5% in a new company by paying GBP 1 to a former employee and transferring the rights of certain software programs to the new company. The former employee is a co-founder of the new company. The Company has ascribed an immaterial amount to its investment in the new company. eMDT During the second quarter of 2014 , the Company paid approximately $0.3 million to increase its ownership in eMDT subsidiary increasing its ownership percentage from 51% to 80% . As of December 31, 2016 , the Company has an option to acquire the remaining equity of the Company for $200,000 .

Goodwill and Intangibles (Notes

Goodwill and Intangibles (Notes)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Goodwill and Intangibles The Company’s goodwill balance is as follows: Fiscal Year Ended December 31, 2016 December 26, 2015 Beginning Balance $ 946,082 $ 976,451 Change due to exchange rate fluctuations (102,059 ) (30,369 ) Ending Balance $ 844,023 $ 946,082 The Company performs impairment tests of goodwill at its reporting unit level. The Company conducts its annual goodwill impairment test on the last day of each fiscal year unless factors indicate that an impairment may have occurred. As of December 31, 2016 , the Company performed a qualitative analysis which determined there was no impairment of the Company's goodwill. Goodwill is included in the Kopin reportable segment. The Company recognized $0.0 million , $0.6 million and $1.0 million in amortization expense for the fiscal years ended December 31, 2016 , December 26, 2015 and December 27, 2014 , respectively, related to intangible assets.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2016
Financial Instruments [Abstract]
Financial Instruments	Financial Instruments Fair Value Measurements Under accounting guidance, 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 Company’s investments are either held by brokers or in the case of publicly-held corporation, by the Company. The brokers who hold the Company’s investments provide periodic reporting on both the cost and fair value of the securities. The Company performs various procedures to corroborate the fair value provided by the brokers. Debt securities reflected in the table below include investments such as certificates of deposit, commercial paper, corporate bonds, government bonds, and money market fund deposits. When the Company uses observable market prices for identical securities that are traded in less active markets, its debt investments are classified as Level 2. When observable market prices for identical securities are not available, the Company prices the debt investments it owns using non-binding market consensus prices that are corroborated with observable market data; quoted market prices for similar instruments; or pricing models, such as a discounted cash flow model, with all significant inputs derived from or corroborated with observable market data. Non-binding market consensus prices are based on quotes from brokers. The discounted cash flow model uses observable market inputs, such as US treasury-based yield curves. The following table details the fair value measurements within the fair value hierarchy of the Company’s financial assets: Fair Value Measurement at December 31, 2016 Using: Total Level 1 Level 2 Level 3 Money Markets and Cash Equivalents $ 15,822,495 $ 15,822,495 $ — $ — U.S. Government Securities 36,091,261 7,144,767 28,946,494 — Corporate Debt 7,557,029 — 7,557,029 — Certificates of Deposit 17,727,111 — 17,727,111 — GCS Holdings 331,454 331,454 — — $ 77,529,350 $ 23,298,716 $ 54,230,634 $ — Fair Value Measurement at December 26, 2015 Using: Total Level 1 Level 2 Level 3 Money Markets and Cash Equivalents $ 19,767,889 $ 19,767,889 $ — $ — U.S. Government Securities 46,464,663 16,381,152 30,083,511 — Corporate Debt 6,886,495 — 6,886,495 — Certificates of Deposit 7,591,733 — 7,591,733 — GCS Holdings 232,037 232,037 — — $ 80,942,817 $ 36,381,078 $ 44,561,739 $ — 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 (3 month Libor). The Company evaluates the fair market values of these corporate debt instruments through the use of a model which incorporates the 3 month Libor, the credit default swap rate of the issuer and the bid and ask price spread of 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. The carrying amount of accrued liabilities is classified as Level 2 in the fair value hierarchy. Marketable Debt Securities Investments in available-for-sale marketable debt securities are as follows at December 31, 2016 and December 26, 2015 : Amortized Cost Unrealized Gains Unrealized Losses Fair Value 2016 2015 2016 2015 2016 2015 2016 2015 U.S. government and agency backed securities $ 36,343,817 $ 46,586,224 $ — $ — $ (252,556 ) $ (121,561 ) $ 36,091,261 $ 46,464,663 Corporate debt and certificates of deposits 25,323,428 14,534,247 — — (39,288 ) (56,019 ) 25,284,140 14,478,228 Total $ 61,667,245 $ 61,120,471 $ — $ — $ (291,844 ) $ (177,580 ) $ 61,375,401 $ 60,942,891 The contractual maturity of the Company’s marketable debt securities is as follows at December 31, 2016 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 14,473,073 $ 16,690,738 $ 4,927,450 $ 36,091,261 Corporate debt and certificates of deposits 22,562,101 2,722,039 — 25,284,140 Total $ 37,035,174 $ 19,412,777 $ 4,927,450 $ 61,375,401 Other-than-Temporary Impairments The Company reviews its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment (OTTI). If the Company determines that an OTTI has occurred it 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 income (OCI). The Company did not record any OTTI for the fiscal years 2016 , 2015 and 2014 .

Stockholders' Equity and Stock-

Stockholders' Equity and Stock-Based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stockholders' Equity and Stock-Based Compensation	Stockholders’ Equity and Stock-Based Compensation The Company has stock-based awards outstanding under two plans. In 2001 , the Company adopted a 2001 Equity Incentive Plan (the Equity Plan). The Equity Plan authorized 7,100,000 shares of common stock, to be issued to employees, non-employees, and members of the Board of Directors (the Board). The Equity Plan had a ten year life and therefore no new equity awards may be issued under this plan. In 2010 , the Company adopted a 2010 Equity Incentive Plan (the 2010 Equity Plan) which authorized the issuance of shares of common stock to employees, non-employees, and the Board. The 2010 Equity Plan has been subsequently amended to increase the number of authorized shares to 11,600,000 . The number of shares authorized under the 2010 Equity Plan is the number of shares approved by the shareholders plus the number of shares of common stock which were available for grant under the Equity Plan, the number of shares of common stock which were the subject of awards outstanding under the Equity Plan and are forfeited, terminated, canceled or expire after the adoption of the 2010 Equity Plan and the number of shares of common stock delivered to the Company either in exercise of an Equity Plan award or in satisfaction of a tax withholding obligation. The option price of statutory incentive stock options shall not be less than 100% of the fair market value of the stock at the date of grant, or in the case of certain statutory incentive stock options, at 110% of the fair market value at the time of the grant. The option price of nonqualified stock options is determined by the Board or Compensation Committee. Options must be exercised within a ten -year period or sooner if so specified within the option agreement. The term and vesting period for restricted stock awards and options granted under the 2010 Equity Plan are determined by the Board’s compensation committee. The Company has approximately 500,000 shares of common stock authorized and available for issuance under the Company’s 2010 Equity Plan. In March 2013 , the Company’s Board of Directors authorized the repurchase of the Company’s common stock in open market or negotiated transactions through March 2014 . During the period March 2013 through March 2014 the Company purchased 2,241,121 shares of its common stock for $8,290,573 . The Company has no stock options outstanding at December 31, 2016 . The intrinsic value of options exercised in 2014 was approximately $26,000 . The Company issued warrants to purchase 200,000 shares of the Company’s stock at $3.49 which were exercised on a cashless basis in 2015 . Cash received from option and warrant exercises under all share-based payment arrangements was approximately $0.0 million for fiscal year 2016 . No tax benefits were realized during the three year period ended 2016 due to the existence of tax net operating loss carryforwards. NonVested Restricted Common Stock The Company has issued shares of nonvested restricted common stock to certain employees. Each award requires 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 meeting performance criteria. A summary of the activity for nonvested restricted common stock awards as of December 31, 2016 and changes during the year then ended is presented below: Shares Weighted Average Grant Fair Value Balance, December 26, 2015 2,192,016 $ 3.82 Granted 1,663,000 2.40 Forfeited (110,500 ) 3.21 Vested (736,842 ) 3.17 Balance, December 31, 2016 3,007,674 $ 3.21 The forfeitures in 2016 were primarily due to fact that the performance criteria related to these awards were not achieved. Stock-Based Compensation The following table summarizes stock-based compensation expense related to employee stock options and nonvested restricted common stock awards for the fiscal years 2016 , 2015 and 2014 (no tax benefits were recognized): 2016 2015 2014 Cost of component revenues $ 561,791 $ 729,715 $ 766,221 Research and development 527,081 776,946 965,945 Selling, general and administrative 1,336,454 1,638,818 3,095,606 Total $ 2,425,326 $ 3,145,479 $ 4,827,772 Total unrecognized compensation expense for the nonvested restricted common stock as of December 31, 2016 is $5.9 million and is expected to be recognized over a period of two years.

Concentrations of Risk

Concentrations of Risk	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Concentrations of Risk	Concentrations of Risk Ongoing credit evaluations of customers’ financial condition are performed and collateral, such as letters of credit, are generally not required. The following table depicts the customer’s trade receivable balance as a percentage of gross trade receivables as of the end of the year indicated. (The symbol “*” indicates that accounts receivables from that customer were less than 10% of the Company’s total accounts receivable.) Percent of Gross Accounts Receivable Customer 2016 2015 Company B 19 21 Company D 21 15 Company G 18 * Sales to significant non-affiliated customers for fiscal years 2016 , 2015 and 2014 , as a percentage of total revenues, is shown in the table below. Note the caption “Military Customers in Total” in the table below excludes research and development contracts. The Company sells its displays to Japanese customers through Ryoden Trading Company. (The symbol “*” indicates that sales to that customer were less than 10% of the Company’s total revenues.) Sales as a Percent of Total Revenue Fiscal Year Customer 2016 2015 2014 Military Customers in Total 24 32 45 Company A * 18 26 Company C * 22 11 Company E 12 * * Company F 20 * * Funded Research and Development Contracts 7 12 15

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision (benefit) for income taxes from continuing operations consists of the following for the fiscal years indicated: Fiscal Year 2016 2015 2014 Current Federal $ — $ — $ — State 33,000 50,000 50,000 Foreign 1,656,000 — — Total current provision 1,689,000 50,000 50,000 Deferred Federal (8,718,000 ) (5,356,000 ) (9,554,000 ) State (1,264,000 ) (62,000 ) (1,709,000 ) Foreign 2,308,000 188,000 411,000 Change in valuation allowance 9,115,000 5,155,000 10,622,000 Total deferred provision (benefit) 1,441,000 (75,000 ) (230,000 ) Total provision (benefit) for income taxes $ 3,130,000 $ (25,000 ) $ (180,000 ) The provision for income taxes for the fiscal year ended 2016 of $3,130,000 represents $33,000 of state tax, $978,000 of tax for gain on sale of the Korean subsidiary’s building, $671,000 for uncertain tax position, which includes potential penalties of $30,000 , interest of $266,000 and foreign withholding of $1,441,000 . US GAAP requires applying a 'more likely than not' threshold to the recognition and derecognition of uncertain tax positions either taken or expected to be taken by Kopin's income tax returns. The total amount of our gross tax liability for tax positions that may not be sustained under a 'more likely than not' threshold amounts to $374,000 as of December 31, 2016 including interest of $266,000 . Kopin's policy regarding the classification of interest and penalties is to include these amounts as a component of income to expense. The following table sets forth the changes in Kopin's balance of unrecognized tax benefits for the year ended December 31, 2016 . ($ in millions) 2016 Unrecognized tax benefits- beginning balance $— Gross increases- prior year tax positions 374,000 Gross increases- current year tax positions $— Gross decreases -FIN 48 liability release $— Gross decreases- expired statute of limitations — Unrecognized tax benefits- ending balance $374,000 Net operating losses were not utilized in 2016 , 2015 and 2014 to offset federal and state taxes. The actual income tax provision (benefit) reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax provision (benefit). A reconciliation of income tax provision (benefit) from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows: Fiscal Year 2016 2015 2014 Tax provision at federal statutory rates $ (6,965,000 ) $ (5,187,000 ) $ (9,964,000 ) State tax liability 22,000 33,000 33,000 Foreign deferred tax rate differential (678,000 ) 153,000 371,000 Foreign withholding 1,441,000 (75,000 ) (196,000 ) Outside basis in Kowon, net unremitted earnings (958,000 ) (180,000 ) (394,000 ) Permanent items 259,000 (402,000 ) (21,000 ) Increase in net state operating loss carryforwards 775,000 (158,000 ) (177,000 ) Utilization of net operating losses for U.K. research and development refund (142,000 ) 719,000 1,089,000 Provision to tax return adjustments and state tax rate change (66,000 ) 264,000 (516,000 ) Tax credits (762,000 ) (501,000 ) (610,000 ) Non-deductible 162M compensation limitations — 40,000 196,000 Non-deductible equity compensation 360,000 (34,000 ) (687,000 ) Uncertain tax position for transfer pricing 671,000 — — Other, net 58,000 148,000 74,000 Change in valuation allowance 9,115,000 5,155,000 10,622,000 $ 3,130,000 $ (25,000 ) $ (180,000 ) Pretax foreign income (losses) from continuing operations were approximately $5,368,000 , $(968,000) and $(2,588,000) for fiscal years 2016 , 2015 and 2014 , respectively. Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following: Fiscal Year 2016 2015 Deferred tax liability: Foreign withholding liability $ (2,571,000 ) $ (1,207,000 ) Foreign unremitted earnings (3,659,000 ) (2,701,000 ) Deferred tax assets: Federal net operating loss carryforwards 46,968,000 28,984,000 State net operating loss carryforwards 2,129,000 1,913,000 Foreign net operating loss carryforwards 1,375,000 2,430,000 Equity awards 2,258,000 2,249,000 Tax credits 7,495,000 6,768,000 Property, plant and equipment 814,000 1,113,000 Unrealized losses on investments 3,535,000 3,240,000 Other 5,823,000 3,667,000 Net deferred tax assets 64,167,000 46,456,000 Valuation allowance (66,738,000 ) (47,663,000 ) $ (2,571,000 ) $ (1,207,000 ) As of December 31, 2016 , the Company has available for tax purposes U.S. net operating loss carryforwards (NOLs) of $134.0 million expiring 2021 through 2036 . The Company has recognized a full valuation allowance on its net deferred tax assets as the Company has concluded that such assets are not more likely than not to be realized. The increase in valuation allowance during fiscal year 2016 was primarily due to an increase in U.S. net operating loss carryforwards of $7.7 million generated in the current year and $10.3 million of net operating loss carryforwards from the adoption of ASU No. 2016-09. The $5.2 million increase in valuation allowance during fiscal year 2015 was primarily due to an increase in net operating losses. In fiscal year 2016 the Company adopted ASU No. 2016-09 Improvements to Employee Share-Based Payment Accounting. Upon the adoption the Company recorded a deferred tax asset of $10.3 million for the tax benefits from stock awards and recorded a valuation allowance against the deferred tax assets until they are realizable. The Company has suspended operations and terminated the majority of employees at its Korean subsidiary, Kowon. The assets, primarily buildings and land have been sold. It is more likely than not that the Company's share of the net book value of its Korean investment would be repatriated to the U.S. resulting in a Korean withholding tax of $2.6 million . As a result of the Company no longer being permanently reinvested in Korea, a deferred tax liability for the unremitted earnings in the Korean subsidiary has been recorded for $3.7 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 2001 . State income tax returns are generally subject to examination for a period of three to five 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. International jurisdictions have statutes of limitations generally ranging from three to seven years after filing of the respective return. Years still open to examination by tax authorities in major jurisdictions include Korea ( 2008 onward ), Japan ( 2008 onward ), Hong Kong ( 2010 onward ) and United Kingdom ( 2013 onward ). The Company is not currently under examination in these jurisdictions.

Accrued Warranty

Accrued Warranty	12 Months Ended
	Dec. 31, 2016
Product Warranties Disclosures [Abstract]
Accrued Warranty	Accrued Warranty The Company 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 fiscal years 2016 and 2015 are as follows: Fiscal Year Ended December 31, December 26, December 27, Beginning Balance $ 518,000 $ 716,000 $ 716,000 Additions 440,000 598,000 798,000 Claim and reversals (440,000 ) (796,000 ) (798,000 ) Ending Balance $ 518,000 $ 518,000 $ 716,000

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plan	Employee Benefit Plan The Company has an employee benefit plan pursuant to Section 401(k) of the Internal Revenue Code of 1986, as amended. In 2016 , the plan allowed employees to defer an amount of their annual compensation up to a current maximum of $18,000 if they are under the age of 50 and $24,000 if they are over the age of 50 . The Company matches 50% of all deferred compensation on the first 6% of each employee’s deferred compensation. The amount charged to operations in connection with this plan was approximately $347,000 , $324,000 and $224,000 in fiscal years 2016 , 2015 and 2014 , respectively.

Commintments and Contingencies

Commintments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Leases The Company leases various facilities. The following is a schedule of minimum rental commitments under non-cancelable operating leases at December 31, 2016 : Fiscal Year ending, Amount 2017 $ 1,219,000 2018 1,031,000 2019 934,000 2020 902,000 2021 843,000 Thereafter 817,000 Total minimum lease payments $ 5,746,000 Amounts incurred under operating leases are recorded as rent expense on a straight-line basis and aggregated approximately $1.3 million in fiscal year 2016 , $1.7 million in fiscal year 2015 and $1.7 million in fiscal year 2014 .

Litigation

Litigation	12 Months Ended
	Dec. 31, 2016
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.

Segments and Geographical Infor

Segments and Geographical Information	12 Months Ended
	Dec. 31, 2016
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, Kopin Software Ltd. and eMDT. (in thousands) Kopin FDD Total 2016 Revenues $ 18,733 $ 3,909 $ 22,643 Net loss attributable to the controlling interest (22,623 ) (812 ) (23,434 ) Total assets 86,084 1,748 87,832 Long-lived assets 2,976 — 2,976 2015 Revenues $ 28,538 $ 3,516 $ 32,054 Net loss attributable to the controlling interest (13,429 ) (1,264 ) (14,693 ) Total assets 104,536 1,524 106,060 Long-lived assets 2,639 38 2,677 Property and plant held for sale 819 — 819 2014 Revenues $ 28,333 $ 3,474 $ 31,807 Net loss attributable to the controlling interest (26,402 ) (1,810 ) (28,212 ) Total assets 121,300 1,641 122,941 Long-lived assets 4,343 246 4,589 Geographical revenue information for the three years ended December 31, 2016 , December 26, 2015 and December 27, 2014 was based on the location of the customers and is as follows: ( in thousands) Fiscal Year 2016 2015 2014 Revenue % of Total Revenue % of Total Revenue % of Total US $ 9,237 41 % $ 21,758 68 % $ 19,695 62 % Other Americas 41 — % 395 1 % 416 1 % Total Americas 9,278 41 % 22,153 69 % 20,111 63 % Asia-Pacific 9,849 43 % 7,160 22 % 8,245 26 % Europe 3,516 16 % 2,741 9 % 3,451 11 % Total Revenues $ 22,643 100 % $ 32,054 100 % $ 31,807 100 % Long-lived assets by geographic area are as follows: (in thousands) Fiscal Years 2016 2015 United States of America $ 2,976 $ 2,613 United Kingdom — 64 $ 2,976 $ 2,677

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information (Unaudited)	Selected Quarterly Financial Information (Unaudited) The following tables present Kopin’s quarterly operating results for the fiscal years ended December 31, 2016 and December 26, 2015 . The information for each of these quarters is unaudited and has been prepared on the same basis as the audited consolidated financial statements. In the opinion of management, all necessary adjustments, consisting only of normal recurring adjustments, have been included to present fairly the unaudited consolidated quarterly results when read in conjunction with Kopin’s audited consolidated financial statements and related notes. These operating results are not necessarily indicative of the results of any future period. Quarterly Periods During Fiscal Year Ended December 31, 2016 : Three months Three months Three months ended September 24, 2016 Three months (In thousands, except per share data) Revenue $ 6,119 $ 4,355 $ 5,795 $ 6,373 Gross profit (2) $ 1,342 $ (550 ) $ 949 $ 1,560 Loss from operations $ (6,317 ) $ (993 ) $ (6,883 ) $ (6,280 ) Net (loss) gain attributable to the controlling interest $ (6,932 ) $ (3,194 ) $ (8,117 ) $ (5,190 ) Net (loss) gain per share (1): Basic $ (0.11 ) $ (0.05 ) $ (0.13 ) $ (0.08 ) Diluted $ (0.11 ) $ (0.05 ) $ (0.13 ) $ (0.08 ) Shares used in computing net loss per share from continuing operations: Basic 63,978 64,011 64,048 64,138 Diluted 63,978 64,011 64,048 64,138 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenue less cost of product revenues. (3) Includes $7.7 million impact on net gain attributable to the controlling interest relating to the gain on sale of a facility for the three month period ended June 25, 2016 . (4) Includes $1.0 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended December 31, 2016 . Quarterly Periods During Fiscal Year Ended December 26, 2015 : Three months Three months Three months Three months (In thousands, except per share data) Revenue $ 8,585 $ 10,857 $ 8,001 $ 4,612 Gross profit (2) $ 1,857 $ 3,148 $ 1,762 $ (118 ) (Loss) income from operations $ (5,933 ) $ (5,474 ) $ (5,923 ) $ (7,906 ) Net loss attributable to the controlling interest $ (3,885 ) $ 683 $ (4,720 ) $ (6,771 ) Net loss per share from continuing operations (1): Basic $ (0.06 ) $ 0.01 $ (0.07 ) $ (0.11 ) Diluted $ (0.06 ) $ 0.01 $ (0.07 ) $ (0.11 ) Shares used in computing net loss per share from continuing operations: Basic 63,084 63,066 63,068 63,608 Diluted 63,084 65,030 63,068 63,608 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net component revenue less cost of component revenues. (3) Includes $2.1 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended March 28, 2015 . (4) Includes $5.5 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended June 27, 2015 . Immaterial Restatement: As a result of the embezzlement described in Note 14, we have made the following correcting adjustments to the amounts presented in our previously issued quarterly financial information: Increase (Decrease) Three months Three months Three months Three months Three months Three months (In thousands) Gross Profit $ 11 $ 36 $ 12 $ 21 $ — $ 52 Loss from operations 11 36 12 21 — 52 Net (loss) gain attributable to the controlling interest (15 ) (65 ) (47 ) (98 ) (45 ) 189 The correcting adjustments did not result in any changes to previously reported basic and diluted earnings per share.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS Fiscal Years Ended December 31, 2016 , December 26, 2015 and December 27, 2014 Description Balance at Beginning of Year Additions Charged to Income Deductions from Reserve Balance at End of Year Reserve deducted from assets—allowance for doubtful accounts: 2014 $ 202,000 $ 81,000 $ (17,000 ) $ 266,000 2015 266,000 — (113,000 ) 153,000 2016 153,000 — (17,000 ) 136,000

Embezzlement (Notes)

Embezzlement (Notes)	12 Months Ended
	Dec. 31, 2016
Unusual or Infrequent Item, or Both [Line Items]
Unusual or Infrequent Items, or Both, Disclosure [Text Block]	During the third quarter of 2016 , the Company discovered embezzlement activities at its Korean subsidiary. Based upon the results of forensic investigating procedures, we identified that the embezzlement activities occurred from fiscal year 2011 through fiscal year 2016 . The amounts of the embezzlement by period are as follows: Year Amount 2016 $480,000 2015 338,000 2014 213,000 Prior to 2014 558,000 $1,589,000 In the annual financial statements for all years prior to 2016 , the theft losses had been expensed, although misclassified, as Cost of component revenues or Foreign currency transaction losses. Accordingly, the effects of the embezzlement on all prior years are limited to misclassifications of the expenses within the Consolidated Statements of Operations. The correction of such misclassifications does not change previously reported Net losses or Accumulated deficit. Although we do not believe such misclassifications are material to previously issued consolidated financial statements, due to the sensitive nature of fraud and, for comparability purposes, we have restated previously issued annual financial statements to reclassify embezzlement losses into other (expense) income net. The effects of the corrections are as follows: Year Cost of component revenues Foreign currency transaction (losses) gains Other (expense) income, net 2015 $(85,000) $(253,000) $(338,000) 2014 (46,000) (167,000) (213,000) The family of the embezzler has contributed certain assets as reparations. In addition, the Company has insurance to cover employee fraud. Whether the Company can collect the insurance and keep the assets is pending civil and criminal investigations against the embezzler. The value of the assets recovered, if any, will be recorded during the period in which settlement is determined to be probable.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, a majority owned 93% subsidiary, Kowon Technology Co., Ltd. (Kowon), located in Korea, and a majority owned 80% subsidiary, eMDT America Inc (eMDT), located in California (collectively the Company). In the fourth quarter of 2015 , the Company increased its investment in Kopin Software Ltd. (KSL) (formerly Intoware Ltd.) from 58% to 100% . Net loss attributable to noncontrolling interest in the Company's Consolidated Statement of Operations represents the portion of the results of operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions and balances have been eliminated.
Revenue Recognition	Revenue Recognition The Company recognizes revenue if four basic criteria have been met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred and services rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. The Company does not recognize revenue for products prior to customer acceptance unless it believes the product meets all customer specifications and the Company has a history of consistently achieving customer acceptance of the product. Provisions for product returns and allowances are recorded in the same period as the related revenues. The Company analyzes historical returns, current economic trends and changes in customer demand and acceptance of product when evaluating the adequacy of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited right of return on unsold products. Sales to distributors are primarily made for sales to the distributors' customers and not for their stocking of inventory. The Company delays revenue recognition for its estimate of distributor claims of right of return on unsold products based upon its historical experience with the Company’s products and specific analysis of amounts subject to return based upon discussions with the Company’s distributors or their customers. The Company recognizes revenues from long-term research and development contracts on the percentage-of-completion method of accounting as work is performed, based upon the ratio of costs or hours already incurred to the estimated total cost of completion or hours of work to be performed. Revenue recognized at any point in time is limited to the amount funded by the U.S. government or contracting entity. The Company accounts for product development and research contracts that have established prices for distinct phases as if each phase were a separate contract. In some instances, the Company is contracted to create a deliverable which is anticipated to be qualified and go into full rate production stages. In those cases, the revenue recognition methodology will change from the percentage of completion method to the units-of-delivery method as new contracts are received after formal qualification has been completed. Under certain of its research and development contracts, the Company recognizes revenue on a milestone methodology. This revenue is recognized when the Company achieves specified milestones based on its past performance. The Company classifies amounts earned on contracts in progress that are in excess of amounts billed as unbilled receivables and classifies amounts received in excess of amounts earned as billings in excess of revenues earned. The Company invoices based on dates specified in the related agreement or in periodic installments based upon its invoicing cycle. The Company recognizes the entire amount of an estimated ultimate loss in its financial statements at the time the loss on a contract becomes known.
Research and Development Costs	Research and Development Costs Research and development expenses are incurred in support of internal display product development programs or programs funded by agencies or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead, and are expensed immediately.
Cash and Cash Equivalents	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 Securities	Marketable debt securities consist primarily of commercial paper, medium-term corporate notes, and United States government and agency backed securities. The Company classifies these marketable debt securities as available-for-sale at fair value in “Marketable debt securities, at fair value.” The investment in GCS Holdings is included in "Other Assets" as available-for-sale and at fair value. The Company records the amortization of premium and accretion of discounts 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 of marketable debt securities were not material during fiscal years 2016 , 2015 and 2014
Inventory	Inventory Inventory is stated at the lower of cost (determined on the first-in, first-out method) or market and consists of the following at December 31, 2016 and December 26, 2015 : 2016 2015 Raw materials $ 1,986,491 $ 844,475 Work-in-process 1,186,162 1,281,891 Finished goods 129,459 386,107 $ 3,302,112 $ 2,512,473
Property, Plant and Equipment	Property, plant and equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 10 years . Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.
Property and Plant held for sale [Policy Text Block]	Property and Plant held for sale Assets held for sale as of December 26, 2015 consisted of land and buildings with a cost of $0.8 million which were sold in the second quarter of 2016 .
Product Warranty	Product Warranty The Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against intellectual property infringement claims related to the Company’s products. The Company accrues for known warranty and indemnification issues if a loss is probable and can be reasonably estimated, and accrues for estimated incurred but unidentified issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.
Asset Retirement Obligations	Asset Retirement Obligations The Company recorded asset retirement obligations (ARO) liabilities of $0.2 million and $0.3 million at December 31, 2016 and December 26, 2015 , respectively. This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. 2016 2015 Beginning balance $ 298,463 $ 311,187 Additions — — Charges — — Exchange rate change (51,541 ) (12,724 ) Ending balance $ 246,922 $ 298,463
Income Taxes	Income Taxes The consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
Foreign Currency	Foreign Currency Assets and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains or losses are recognized in income or loss in the period in which they occur.
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 unvested restricted shares. Diluted earnings per common share 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. The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period. 2016 2015 2014 Nonvested restricted common stock 3,007,674 2,192,016 2,551,631 Stock options — — 130,500 Total 3,007,674 2,192,016 2,682,131
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices and wireless components or military applications. The Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company. The Company sells its products to customers worldwide and generally does not require collateral. The Company maintains a reserve for potential credit losses.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments consist accounts receivable and certain current liabilities. These assets (excluding marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.
Stock-Based Compensation	Stock-Based Compensation The fair value of nonvested restricted common stock awards is generally the quoted price of the Company’s equity shares on the date of grant. The nonvested restricted 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 market condition. The performance criteria primarily consist of the achievement of established milestones. For nonvested 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 nonvested 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. On February 13, 2015 , the Company modified the termination date of certain restricted stock grants previously made to Dr. Fan, the Company’s President and Chief Executive Officer. In 2011 , the Company granted Dr. Fan 260,000 shares of restricted stock which will vest upon the first 10 consecutive trading day period following the grant date during which the Company's common stock trades at a price equal to or greater than $5.25 subject to acceleration upon the occurrence of an acceleration event. This grant was originally set to terminate on September 12, 2016 . In 2013 , the Company granted compensation awards to Dr. Fan that consisted of two grants of 150,000 shares of restricted stock each. One of the grants will vest 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 $6.00 . The other award will vest 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 $7.00 . Both were due to expire in 2023 . On December 31, 2014 , Dr. Fan entered into a 3-year employment agreement with the Company which expires on December 31, 2017 . The Company has amended the three grants to now terminate on December 31, 2017 , to be consistent with Dr. Fan's employment agreement. In 2013 , the Company granted a compensation award to its Chief Executive Officer that consisted of a grant of 300,000 shares of restricted stock that would vest upon the Company shipping 25,000 units of a new display. The Company shipped the displays in 2015 and the award vested. 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 fiscal years 2016 , 2015 or 2014 .
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss Comprehensive loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses) gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments. The components of accumulated other comprehensive income are as follows: Cumulative Translation Adjustment Unrealized Holding Gain (Loss) on Marketable Securities Acquisition of Minority Interest in KSL Accumulated Other Comprehensive Income Balance as of December 28, 2013 $ 2,524,701 $ 917,296 $ — $ 3,441,997 Changes during year (990,626 ) 674,868 — (315,758 ) Balance as of December 27, 2014 1,534,075 1,592,164 — 3,126,239 Changes during year (1,001,733 ) (1,386,415 ) 33,683 (2,354,465 ) Balance as of December 26, 2015 532,342 205,749 33,683 771,774 Changes during year 814,017 (14,820 ) — 799,197 Balance as of December 31, 2016 $ 1,346,359 $ 190,929 $ 33,683 $ 1,570,971
Impairment Long-Lived Assets	Impairment of Long-Lived Assets The Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the asset exceeds its fair value.
Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements Revenue from Contracts with Customers In May 2014 , the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606) . This new standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, ASU 2014-09 provides guidance on accounting for certain revenue-related costs including, but not limited to, when to capitalize costs associated with obtaining and fulfilling a contract. The standard also requires certain new disclosures. The Company is required to apply the guidance in ASU 2014-09 after January 1, 2018 , including interim periods within that reporting period. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements and available adoption methods. Balance Sheet Reclassification of Deferred Taxes The Company has adopted ASU 2015-17 prospectively and believes the standard will not have a material effect on its financial position or earnings. Leases In February 2016 , the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) Leases . Topic 842 supersedes the lease recognition requirements in Accounting Standards Codification Topic 840, "Leases". Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. Topic 842 is effective for annual reporting periods, and interim periods within those years beginning after December 15, 2018 . Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, and there are certain optional practical expedients that an entity may elect to apply. Full retrospective application is prohibited and early adoption by public entities is permitted. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements. The Company has not yet made any decision on the timing of adoption or method of adoption with respect to the optional practical expedients. Compensation-Stock Compensation In March 2016, the FASB issued ASU No. 2016-09 , Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance is intended to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, including interim periods within those annual periods, and early application is permitted as of the beginning of an interim or annual reporting period. The Company has evaluated ASU 2016-09 and determined that its early adoption did not have a material effect on its financial position or earnings. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 , Classification of Certain Cash Receipts and Cash Payments (Topic 230). The standard addresses the classification and presentation of eight specific cash flow issues that currently result in diverse practices. This pronouncement is effective for annual reporting periods beginning after December 15, 2017. The amendments in this ASU should be applied using a retrospective approach. The Company is currently evaluating the expected impact of this new guidance on its consolidated financial statements and available adoption methods. Financial Instruments- Overall In January 2016, the FASB issued ASU 2016-01 , Financial Instruments- Overall (Sub Topic 825-10) . The new standard provides guidance on the recognition and measurement of financial assets and financial liabilities. The guidance amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. The Company does not expect the adoption of this guidance to have a material effect on its financial statements. Business Combinations In January 2017, the FASB issued ASU 2017-01 , Business Combinations (Topic 805). The new guidance clarifies the definition of a business that an entity uses to determine whether a transaction should be accounted for as an asset acquisition (or disposal) or a business combination. The guidance is expected to cause fewer acquired sets of assets (and liabilities) to be identified as businesses. The guidance is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted for transactions that meet certain requirements. The Company is evaluating the impact this standard will have on its financial statements. Intangibles- Goodwill and Other In January 2017, the FASB issued ASU 2017-04, Intangibles- Goodwill and Other (Topic 350). The new guidance simplifies the accounting for goodwill impairments by eliminating Step 2 from the goodwill impairment test. The guidance requires, among other things, recognition of an impairment loss when the fair value of a reporting unit exceeds its carrying amount. The loss recognized is limited to the total amount of goodwill allocated to that reporting unit. The guidance is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is evaluating the impact this standard will have on its financial statements.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Inventory, Current	Inventory is stated at the lower of cost (determined on the first-in, first-out method) or market and consists of the following at December 31, 2016 and December 26, 2015 : 2016 2015 Raw materials $ 1,986,491 $ 844,475 Work-in-process 1,186,162 1,281,891 Finished goods 129,459 386,107 $ 3,302,112 $ 2,512,473
Schedule of Change in Asset Retirement Obligation	The Company recorded asset retirement obligations (ARO) liabilities of $0.2 million and $0.3 million at December 31, 2016 and December 26, 2015 , respectively. This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. 2016 2015 Beginning balance $ 298,463 $ 311,187 Additions — — Charges — — Exchange rate change (51,541 ) (12,724 ) Ending balance $ 246,922 $ 298,463
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period. 2016 2015 2014 Nonvested restricted common stock 3,007,674 2,192,016 2,551,631 Stock options — — 130,500 Total 3,007,674 2,192,016 2,682,131
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of accumulated other comprehensive income are as follows: Cumulative Translation Adjustment Unrealized Holding Gain (Loss) on Marketable Securities Acquisition of Minority Interest in KSL Accumulated Other Comprehensive Income Balance as of December 28, 2013 $ 2,524,701 $ 917,296 $ — $ 3,441,997 Changes during year (990,626 ) 674,868 — (315,758 ) Balance as of December 27, 2014 1,534,075 1,592,164 — 3,126,239 Changes during year (1,001,733 ) (1,386,415 ) 33,683 (2,354,465 ) Balance as of December 26, 2015 532,342 205,749 33,683 771,774 Changes during year 814,017 (14,820 ) — 799,197 Balance as of December 31, 2016 $ 1,346,359 $ 190,929 $ 33,683 $ 1,570,971

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consisted of the following at December 31, 2016 and December 26, 2015 : Useful Life 2016 2015 Equipment 3-5 years $ 17,886,124 $ 18,765,548 Leasehold improvements Life of the lease 3,721,176 3,659,559 Furniture and fixtures 3 years 488,802 789,067 Equipment under construction 88,227 312,916 22,184,329 23,527,090 Accumulated depreciation and amortization (19,208,323 ) (20,849,987 ) Net property, plant and equipment $ 2,976,006 $ 2,677,103

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The Company’s goodwill balance is as follows: Fiscal Year Ended December 31, 2016 December 26, 2015 Beginning Balance $ 946,082 $ 976,451 Change due to exchange rate fluctuations (102,059 ) (30,369 ) Ending Balance $ 844,023 $ 946,082

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Financial Instruments [Abstract]
Fair Value, by Balance Sheet Grouping	The following table details the fair value measurements within the fair value hierarchy of the Company’s financial assets: Fair Value Measurement at December 31, 2016 Using: Total Level 1 Level 2 Level 3 Money Markets and Cash Equivalents $ 15,822,495 $ 15,822,495 $ — $ — U.S. Government Securities 36,091,261 7,144,767 28,946,494 — Corporate Debt 7,557,029 — 7,557,029 — Certificates of Deposit 17,727,111 — 17,727,111 — GCS Holdings 331,454 331,454 — — $ 77,529,350 $ 23,298,716 $ 54,230,634 $ — Fair Value Measurement at December 26, 2015 Using: Total Level 1 Level 2 Level 3 Money Markets and Cash Equivalents $ 19,767,889 $ 19,767,889 $ — $ — U.S. Government Securities 46,464,663 16,381,152 30,083,511 — Corporate Debt 6,886,495 — 6,886,495 — Certificates of Deposit 7,591,733 — 7,591,733 — GCS Holdings 232,037 232,037 — — $ 80,942,817 $ 36,381,078 $ 44,561,739 $ —
Available-for-sale Securities	Investments in available-for-sale marketable debt securities are as follows at December 31, 2016 and December 26, 2015 : Amortized Cost Unrealized Gains Unrealized Losses Fair Value 2016 2015 2016 2015 2016 2015 2016 2015 U.S. government and agency backed securities $ 36,343,817 $ 46,586,224 $ — $ — $ (252,556 ) $ (121,561 ) $ 36,091,261 $ 46,464,663 Corporate debt and certificates of deposits 25,323,428 14,534,247 — — (39,288 ) (56,019 ) 25,284,140 14,478,228 Total $ 61,667,245 $ 61,120,471 $ — $ — $ (291,844 ) $ (177,580 ) $ 61,375,401 $ 60,942,891
Investments Classified by Contractual Maturity Date	The contractual maturity of the Company’s marketable debt securities is as follows at December 31, 2016 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 14,473,073 $ 16,690,738 $ 4,927,450 $ 36,091,261 Corporate debt and certificates of deposits 22,562,101 2,722,039 — 25,284,140 Total $ 37,035,174 $ 19,412,777 $ 4,927,450 $ 61,375,401

Stockholders' Equity and Stoc29

Stockholders' Equity and Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
NonVested Restricted Common Stock	A summary of the activity for nonvested restricted common stock awards as of December 31, 2016 and changes during the year then ended is presented below: Shares Weighted Average Grant Fair Value Balance, December 26, 2015 2,192,016 $ 3.82 Granted 1,663,000 2.40 Forfeited (110,500 ) 3.21 Vested (736,842 ) 3.17 Balance, December 31, 2016 3,007,674 $ 3.21
Stock-Based Compensation Expense	The following table summarizes stock-based compensation expense related to employee stock options and nonvested restricted common stock awards for the fiscal years 2016 , 2015 and 2014 (no tax benefits were recognized): 2016 2015 2014 Cost of component revenues $ 561,791 $ 729,715 $ 766,221 Research and development 527,081 776,946 965,945 Selling, general and administrative 1,336,454 1,638,818 3,095,606 Total $ 2,425,326 $ 3,145,479 $ 4,827,772

Concentrations of Risk (Tables)

Concentrations of Risk (Tables)	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Risk Factor	Ongoing credit evaluations of customers’ financial condition are performed and collateral, such as letters of credit, are generally not required. The following table depicts the customer’s trade receivable balance as a percentage of gross trade receivables as of the end of the year indicated. (The symbol “*” indicates that accounts receivables from that customer were less than 10% of the Company’s total accounts receivable.) Percent of Gross Accounts Receivable Customer 2016 2015 Company B 19 21 Company D 21 15 Company G 18 * Sales to significant non-affiliated customers for fiscal years 2016 , 2015 and 2014 , as a percentage of total revenues, is shown in the table below. Note the caption “Military Customers in Total” in the table below excludes research and development contracts. The Company sells its displays to Japanese customers through Ryoden Trading Company. (The symbol “*” indicates that sales to that customer were less than 10% of the Company’s total revenues.) Sales as a Percent of Total Revenue Fiscal Year Customer 2016 2015 2014 Military Customers in Total 24 32 45 Company A * 18 26 Company C * 22 11 Company E 12 * * Company F 20 * * Funded Research and Development Contracts 7 12 15

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]	The following table sets forth the changes in Kopin's balance of unrecognized tax benefits for the year ended December 31, 2016 . ($ in millions) 2016 Unrecognized tax benefits- beginning balance $— Gross increases- prior year tax positions 374,000 Gross increases- current year tax positions $— Gross decreases -FIN 48 liability release $— Gross decreases- expired statute of limitations — Unrecognized tax benefits- ending balance $374,000
Schedule of Components of Income Tax Expense (Benefit)	The provision (benefit) for income taxes from continuing operations consists of the following for the fiscal years indicated: Fiscal Year 2016 2015 2014 Current Federal $ — $ — $ — State 33,000 50,000 50,000 Foreign 1,656,000 — — Total current provision 1,689,000 50,000 50,000 Deferred Federal (8,718,000 ) (5,356,000 ) (9,554,000 ) State (1,264,000 ) (62,000 ) (1,709,000 ) Foreign 2,308,000 188,000 411,000 Change in valuation allowance 9,115,000 5,155,000 10,622,000 Total deferred provision (benefit) 1,441,000 (75,000 ) (230,000 ) Total provision (benefit) for income taxes $ 3,130,000 $ (25,000 ) $ (180,000 )
Schedule of Effective Income Tax Rate Reconciliation	The actual income tax provision (benefit) reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax provision (benefit). A reconciliation of income tax provision (benefit) from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows: Fiscal Year 2016 2015 2014 Tax provision at federal statutory rates $ (6,965,000 ) $ (5,187,000 ) $ (9,964,000 ) State tax liability 22,000 33,000 33,000 Foreign deferred tax rate differential (678,000 ) 153,000 371,000 Foreign withholding 1,441,000 (75,000 ) (196,000 ) Outside basis in Kowon, net unremitted earnings (958,000 ) (180,000 ) (394,000 ) Permanent items 259,000 (402,000 ) (21,000 ) Increase in net state operating loss carryforwards 775,000 (158,000 ) (177,000 ) Utilization of net operating losses for U.K. research and development refund (142,000 ) 719,000 1,089,000 Provision to tax return adjustments and state tax rate change (66,000 ) 264,000 (516,000 ) Tax credits (762,000 ) (501,000 ) (610,000 ) Non-deductible 162M compensation limitations — 40,000 196,000 Non-deductible equity compensation 360,000 (34,000 ) (687,000 ) Uncertain tax position for transfer pricing 671,000 — — Other, net 58,000 148,000 74,000 Change in valuation allowance 9,115,000 5,155,000 10,622,000 $ 3,130,000 $ (25,000 ) $ (180,000 )
Schedule of Deferred Tax Assets and Liabilities	Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following: Fiscal Year 2016 2015 Deferred tax liability: Foreign withholding liability $ (2,571,000 ) $ (1,207,000 ) Foreign unremitted earnings (3,659,000 ) (2,701,000 ) Deferred tax assets: Federal net operating loss carryforwards 46,968,000 28,984,000 State net operating loss carryforwards 2,129,000 1,913,000 Foreign net operating loss carryforwards 1,375,000 2,430,000 Equity awards 2,258,000 2,249,000 Tax credits 7,495,000 6,768,000 Property, plant and equipment 814,000 1,113,000 Unrealized losses on investments 3,535,000 3,240,000 Other 5,823,000 3,667,000 Net deferred tax assets 64,167,000 46,456,000 Valuation allowance (66,738,000 ) (47,663,000 ) $ (2,571,000 ) $ (1,207,000 )

Accrued Warranty (Tables)

Accrued Warranty (Tables)	12 Months Ended
	Dec. 31, 2016
Product Warranties Disclosures [Abstract]
Accrued Warranty	Changes in the accrued warranty for fiscal years 2016 and 2015 are as follows: Fiscal Year Ended December 31, December 26, December 27, Beginning Balance $ 518,000 $ 716,000 $ 716,000 Additions 440,000 598,000 798,000 Claim and reversals (440,000 ) (796,000 ) (798,000 ) Ending Balance $ 518,000 $ 518,000 $ 716,000

Commintments and Contingencies

Commintments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The following is a schedule of minimum rental commitments under non-cancelable operating leases at December 31, 2016 : Fiscal Year ending, Amount 2017 $ 1,219,000 2018 1,031,000 2019 934,000 2020 902,000 2021 843,000 Thereafter 817,000 Total minimum lease payments $ 5,746,000

Segments and Geographical Inf34

Segments and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015
Segment Reporting [Abstract]
Segments And Geographical Information		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, Kopin Software Ltd. and eMDT. (in thousands) Kopin FDD Total 2016 Revenues $ 18,733 $ 3,909 $ 22,643 Net loss attributable to the controlling interest (22,623 ) (812 ) (23,434 ) Total assets 86,084 1,748 87,832 Long-lived assets 2,976 — 2,976 2015 Revenues $ 28,538 $ 3,516 $ 32,054 Net loss attributable to the controlling interest (13,429 ) (1,264 ) (14,693 ) Total assets 104,536 1,524 106,060 Long-lived assets 2,639 38 2,677 Property and plant held for sale 819 — 819 2014 Revenues $ 28,333 $ 3,474 $ 31,807 Net loss attributable to the controlling interest (26,402 ) (1,810 ) (28,212 ) Total assets 121,300 1,641 122,941 Long-lived assets 4,343 246 4,589
Revenues and Percentage of Revenues by Geographies	Geographical revenue information for the three years ended December 31, 2016 , December 26, 2015 and December 27, 2014 was based on the location of the customers and is as follows: ( in thousands) Fiscal Year 2016 2015 2014 Revenue % of Total Revenue % of Total Revenue % of Total US $ 9,237 41 % $ 21,758 68 % $ 19,695 62 % Other Americas 41 — % 395 1 % 416 1 % Total Americas 9,278 41 % 22,153 69 % 20,111 63 % Asia-Pacific 9,849 43 % 7,160 22 % 8,245 26 % Europe 3,516 16 % 2,741 9 % 3,451 11 % Total Revenues $ 22,643 100 % $ 32,054 100 % $ 31,807 100 %
Long-Lived Assets by Geography	Long-lived assets by geographic area are as follows: (in thousands) Fiscal Years 2016 2015 United States of America $ 2,976 $ 2,613 United Kingdom — 64 $ 2,976 $ 2,677

Selected Quarterly Financial 35

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Schedule of Quarterly Financial Information	Quarterly Periods During Fiscal Year Ended December 31, 2016 : Three months Three months Three months ended September 24, 2016 Three months (In thousands, except per share data) Revenue $ 6,119 $ 4,355 $ 5,795 $ 6,373 Gross profit (2) $ 1,342 $ (550 ) $ 949 $ 1,560 Loss from operations $ (6,317 ) $ (993 ) $ (6,883 ) $ (6,280 ) Net (loss) gain attributable to the controlling interest $ (6,932 ) $ (3,194 ) $ (8,117 ) $ (5,190 ) Net (loss) gain per share (1): Basic $ (0.11 ) $ (0.05 ) $ (0.13 ) $ (0.08 ) Diluted $ (0.11 ) $ (0.05 ) $ (0.13 ) $ (0.08 ) Shares used in computing net loss per share from continuing operations: Basic 63,978 64,011 64,048 64,138 Diluted 63,978 64,011 64,048 64,138 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenue less cost of product revenues. (3) Includes $7.7 million impact on net gain attributable to the controlling interest relating to the gain on sale of a facility for the three month period ended June 25, 2016 . (4) Includes $1.0 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended December 31, 2016 . Quarterly Periods During Fiscal Year Ended December 26, 2015 : Three months Three months Three months Three months (In thousands, except per share data) Revenue $ 8,585 $ 10,857 $ 8,001 $ 4,612 Gross profit (2) $ 1,857 $ 3,148 $ 1,762 $ (118 ) (Loss) income from operations $ (5,933 ) $ (5,474 ) $ (5,923 ) $ (7,906 ) Net loss attributable to the controlling interest $ (3,885 ) $ 683 $ (4,720 ) $ (6,771 ) Net loss per share from continuing operations (1): Basic $ (0.06 ) $ 0.01 $ (0.07 ) $ (0.11 ) Diluted $ (0.06 ) $ 0.01 $ (0.07 ) $ (0.11 ) Shares used in computing net loss per share from continuing operations: Basic 63,084 63,066 63,068 63,608 Diluted 63,084 65,030 63,068 63,608 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net component revenue less cost of component revenues. (3) Includes $2.1 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended March 28, 2015 . (4) Includes $5.5 million impact on net gain attributable to the controlling interest relating to the gain on sale of an investment for the three month period ended June 27, 2015 .
Scenario, Plan [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Schedule of Quantifying Prior Year Misstatements Corrected in Current Year Financial Statements [Table Text Block]	Immaterial Restatement: As a result of the embezzlement described in Note 14, we have made the following correcting adjustments to the amounts presented in our previously issued quarterly financial information: Increase (Decrease) Three months Three months Three months Three months Three months Three months (In thousands) Gross Profit $ 11 $ 36 $ 12 $ 21 $ — $ 52 Loss from operations 11 36 12 21 — 52 Net (loss) gain attributable to the controlling interest (15 ) (65 ) (47 ) (98 ) (45 ) 189

Embezzlement (Tables)

Embezzlement (Tables)	12 Months Ended
	Dec. 31, 2016
Unusual or Infrequent Item, or Both [Line Items]
Schedule of Unusual or Infrequent Items, or Both [Table Text Block]	The amounts of the embezzlement by period are as follows: Year Amount 2016 $480,000 2015 338,000 2014 213,000 Prior to 2014 558,000 $1,589,000
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	Year Cost of component revenues Foreign currency transaction (losses) gains Other (expense) income, net 2015 $(85,000) $(253,000) $(338,000) 2014 (46,000) (167,000) (213,000)

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Details)	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)shares	Sep. 24, 2016shares	Jun. 25, 2016shares	Mar. 26, 2016USD ($)shares	Dec. 26, 2015USD ($)shares	Sep. 26, 2015shares	Jun. 27, 2015shares	Mar. 28, 2015shares	Sep. 24, 2016USD ($)$ / shares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 26, 2015USD ($)shares	Dec. 27, 2014USD ($)shares	Dec. 28, 2013USD ($)display_unitsshares
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent										$ (22,634,917)	$ (17,380,867)	$ (28,527,802)
Principles of Consolidations [Abstract]
Fiscal Year Duration										53 weeks	52	52
Inventory, Net, Items Net of Reserve Alternative [Abstract]
Raw materials	$ 1,986,491				$ 844,475					$ 1,986,491	$ 844,475
Work-in-process	1,186,162				1,281,891					1,186,162	1,281,891
Finished goods	129,459				386,107					129,459	386,107
Inventory	3,302,112				2,512,473					3,302,112	2,512,473
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning balance				$ 298,463					$ 298,463	298,463			$ 311,187
Accretion										0	0
Charges										0	0
Additional liabilities incurred										(51,541)	(12,724)
Asset retirement obligation, ending balance	$ 246,922				$ 298,463					$ 246,922	$ 298,463
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average common shares outstanding - basic (in shares) | shares	64,138,000	64,048,000	64,011,000	63,978,000	63,608,000	63,068,000	63,066,000	63,084,000		64,045,675	63,465,797	62,638,675
Weighted average common shares outstanding - diluted (in shares) | shares	64,138,000	64,048,000	64,011,000	63,978,000	63,608,000	63,068,000	65,030,000	63,084,000		64,045,675	63,465,797	62,638,675
Antidilutive securities excluded from computation of earnings per share | shares										3,007,674	2,192,016		2,682,131
Stock-based Compensation [Abstract]
Compensation awards, number of shares of stock granted | shares										150,000
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares										300,000
Statement of Comprehensive Income [Abstract]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax										$ 33,464	$ 104,362	$ 681,346
Land Available-for-sale	$ 800,000									$ 800,000
Minimum
Property, Plant and Equipment [Abstract]
Useful life of property, plant and equipment										3 years
Maximum
Property, Plant and Equipment [Abstract]
Useful life of property, plant and equipment										10 years
Restricted stock
Stock-based Compensation [Abstract]
Compensation awards, number of shares of stock granted | shares										260,000
Market Condition | display_units													25,000
Restricted stock and phantom stock
Stock-based Compensation [Abstract]
Vesting period following the grant date										10 days
Kopin Software Limited
Principles of Consolidations [Abstract]
Kopin's ownership percentage	58.00%									58.00%
Significant Shareholder Ownership Percentage	100.00%									100.00%
Kowon Technology Corporation Limited [Member]
Principles of Consolidations [Abstract]
Kopin's ownership percentage	93.00%									93.00%
eMDT
Principles of Consolidations [Abstract]
Kopin's ownership percentage	80.00%									80.00%
Range One [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations										1 year
Threshold closing price of common stock for vesting | $ / shares										$ 6
Range Two [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations										2 years
Threshold closing price of common stock for vesting | $ / shares										$ 7
Range Three [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations										4 years
Range Three [Member] | Restricted stock and phantom stock
Stock-based Compensation [Abstract]
Threshold closing price of common stock for vesting | $ / shares									$ 5.25
Unvested Restricted Stock Awards
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Antidilutive securities excluded from computation of earnings per share | shares										3,007,674	2,192,016		2,551,631
Employee Stock Option [Member]
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Antidilutive securities excluded from computation of earnings per share | shares										0	0		130,500
Scenario, Adjustment [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent											$ (0.6)		$ (0.1)

Summary of Significant Accoun38

Summary of Significant Accounting Policies Accumulated Other Comprehensive Income (Loss), Net of Tax (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax	$ 0	$ 33,683	$ 33,683	$ 0	$ 0
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		771,774	3,126,239	3,441,997
Change during the year		799,197	(2,354,465)		(315,758)
Ending balance	1,570,971	1,570,971	771,774	3,126,239	3,441,997
Cumulative Translation Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		532,342	1,534,075	2,524,701
Change during the year		814,017	(1,001,733)		(990,626)
Ending balance	1,346,359	1,346,359	532,342	1,534,075	2,524,701
Unrealized Holding Gain (Loss) on Marketable Securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		205,749	1,592,164	917,296
Change during the year		(14,820)	(1,386,415)		674,868
Ending balance	$ 190,929	$ 190,929	$ 205,749	$ 1,592,164	$ 917,296

Property, Plant and Equipment39

Property, Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Property, Plant and Equipment [Line Items]
Proceeds from Sale of Property, Plant, and Equipment	$ 8,100,000
Gain (Loss) on Disposition of Property Plant Equipment	$ 7,700,522
Excess Stock, Shares Authorized	11,600,000
Gross property, plant and equipment	$ 22,184,329	$ 23,527,090
Accumulated depreciation and amortization	(19,208,323)	(20,849,987)
Net property, plant and equipment	2,976,006	2,677,103
Depreciation expense	$ 1,000,000	1,500,000	$ 2,600,000
Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Maximum
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Equipment
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 17,886,124	18,765,548
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 3,721,176	3,659,559
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 488,802	789,067
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Equipment under construction
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 88,227	$ 312,916

Other Assets and Amounts Due 40

Other Assets and Amounts Due to / Due From Affiliates (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 28, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013	Dec. 29, 2012	Sep. 26, 2015	Jun. 28, 2014	Jan. 16, 2013
Marketable Securities [Abstract]
Available-for-sale Securities, Fair Value Disclosure		$ 61,375,401
Warrants and Rights Outstanding	$ 352,000
Prior Period Reclassification Adjustment	$ 1,300,000		$ 171,000		$ 646,000	$ 817,000
Non-Marketable Securities-Equity Method Investment [Abstract]
Equity Method Investment, Other than Temporary Impairment					3,000,000
Other than Temporary Impairment Losses, Investments		2,500,000
Notes, Loans and Financing Receivable, Gross, Noncurrent									$ 15,000,000
Noncontrolling Interest in Joint Ventures		$ 1,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		7,589,000
Sale of Stock, Consideration Received on Transaction		$ 24,700,000
Due from Employees, Current		140,000
Operating Income (Loss)		20,472,617	25,236,400	$ 28,428,725	$ (35,900,000)
GCS Holdings
Marketable Securities [Abstract]
Available-for-sale Securities, Fair Value Disclosure		$ 300,000
Available-for-sale Equity Securities, Amortized Cost Basis			$ 0
Ko Brite [Member]
Non-Marketable Securities-Equity Method Investment [Abstract]
Non-Marketable Securities - Equity Method Investments								$ 1,300,000
Equity Method Investment, Ownership Percentage							12.00%

Other Assets and Amounts Due 41

Other Assets and Amounts Due to / Due From Affiliates (Non-Marketable Securities - Equity Method Investments) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 24, 2016	Jun. 25, 2016	Mar. 26, 2016	Dec. 26, 2015	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013
Schedule of Equity Method Investments [Line Items]
Equity losses in unconsolidated affiliates									$ 0	$ (47,443)	$ (386,442)
Summarized Financial Information
Current assets	$ 83,394,104				$ 101,156,222				83,394,104	101,156,222
Current liabilities	13,365,707				11,276,844				13,365,707	11,276,844
Revenues	$ 6,373,000	$ 5,795,000	$ 4,355,000	$ 6,119,000	$ 4,612,000	$ 8,001,000	$ 10,857,000	$ 8,585,000	22,642,566	32,054,419	31,807,465
Operating Income (Loss)									(20,472,617)	(25,236,400)	(28,428,725)	$ 35,900,000
Net loss									$ (23,031,145)	(14,843,067)	(28,670,789)
Ko Brite [Member]
Schedule of Equity Method Investments [Line Items]
Equity losses in unconsolidated affiliates										0	(102,305)
Ask Ziggy
Schedule of Equity Method Investments [Line Items]
Equity losses in unconsolidated affiliates										$ (47,443)	$ (284,137)

Business Combinations (Details)

Business Combinations (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2013	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 29, 2012
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 1	$ 300,000
Payments to Acquire Investments		8,106,819	0	$ 0
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		$ 844,023	$ 946,082		$ 976,451
eMDT
Business Acquisition [Line Items]
Cumulative Percentage of Voting Interests Acquired		51.00%
Payments to Acquire Investments	$ 200,000
Kopin Software Limited [Member]
Business Acquisition [Line Items]
Kopin's ownership percentage		58.00%
Significant Shareholder Ownership Percentage		100.00%
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions		17.50%
eMDT
Business Acquisition [Line Items]
Kopin's ownership percentage		80.00%

Goodwill and Intangibles (Detai

Goodwill and Intangibles (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Goodwill [Roll Forward]
Beginning Balance	$ 946,082
Disposals	(102,059)	$ (30,369)
Ending Balance	844,023	946,082
Amortization of intangible assets due in next twelve months	$ 0	$ 600,000	$ 1,000,000

Financial Instruments (Fair Val

Financial Instruments (Fair Value Measurements) (Details) - USD ($)	Dec. 31, 2016	Dec. 26, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	$ 77,529,350	$ 80,942,817
Money Markets and Cash Equivalents
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	15,822,495	19,767,889
U.S. Government Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	36,091,261	46,464,663
Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	7,557,029	6,886,495
Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	17,727,111	7,591,733
GCS Holdings
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	331,454	232,037
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	23,298,716	36,381,078
Level 1 | Money Markets and Cash Equivalents
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	15,822,495	19,767,889
Level 1 | U.S. Government Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	7,144,767	16,381,152
Level 1 | GCS Holdings
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	331,454	232,037
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	54,230,634	44,561,739
Level 2 | U.S. Government Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	28,946,494	30,083,511
Level 2 | Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	7,557,029	6,886,495
Level 2 | Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	17,727,111	7,591,733
Level 2 | GCS Holdings
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3 | Money Markets and Cash Equivalents
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3 | U.S. Government Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3 | Corporate Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3 | Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Level 3 | GCS Holdings
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	$ 0	$ 0

Financial Instruments (Marketab

Financial Instruments (Marketable Debt Securities) (Details) - USD ($)	Dec. 31, 2016	Dec. 26, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 61,667,245	$ 61,120,471
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(291,844)	(177,580)
Available-for-sale Securities, Debt Securities	61,375,401	60,942,891
Less than One year	37,035,174
One to Five years	19,412,777
Greater than Five years	4,927,450
Fair Value	61,375,401
U.S. government and agency backed securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	36,343,817	46,586,224
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(252,556)	(121,561)
Available-for-sale Securities, Debt Securities	36,091,261
Less than One year	14,473,073
One to Five years	16,690,738
Greater than Five years	4,927,450
Fair Value	36,091,261	46,464,663
Corporate Debt Securities And Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	25,323,428	14,534,247
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(39,288)	(56,019)
Available-for-sale Securities, Debt Securities	25,284,140	$ 14,478,228
Less than One year	22,562,101
One to Five years	2,722,039
Greater than Five years	0
Fair Value	$ 25,284,140

Stockholders' Equity and Stoc46

Stockholders' Equity and Stock-Based Compensation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013	Dec. 26, 2009	Dec. 31, 2001	Jun. 30, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess Stock, Shares Authorized	11,600,000
Number of shares repurchased since inception	2,241,121
Value of shares repurchased since inception		$ 8,290,573
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					$ 26,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.49
Proceeds from exercise of stock options and warrants	$ 0	86,047	$ 137,813
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options	0
Stock-based compensation	$ 2,425,326	$ 3,145,479		$ 4,827,772
Unvested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 3.21	$ 3.82
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 5,900,000
Equity Incentive Plan 2001
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized						7,100,000
Life of award						10 years
Number of shares that may be issued	0
2010 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares that may be issued	500,000
2010 Equity Plan | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Life of award	10 years
Purchase price of common stock under equity plans as percent of fair value at the grant date	110.00%
2010 Equity Plan | Employee Stock Option [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price of common stock under equity plans as percent of fair value at the grant date	100.00%
Period 1 | Unvested Restricted Stock Awards
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 2 | Unvested Restricted Stock Awards
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 3 | Unvested Restricted Stock Awards
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

Stockholders' Equity and Stoc47

Stockholders' Equity and Stock-Based Compensation (Nonvested Restricted Common Stock) (Details)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Shares
Granted	150,000
Non-vested restricted common stock
Shares
Beginning Balance	2,192,016
Granted	1,663,000
Forfeited	(110,500)
Vested	(736,842)
Ending Balance	3,007,674
Weighted Average Grant Fair Value
Beginning Balance | $ / shares	$ 3.82
Granted | $ / shares	2.40
Forfeited | $ / shares	3.21
Vested | $ / shares	3.17
Ending Balance | $ / shares	$ 3.21
Restricted stock
Shares
Granted	260,000

Stockholders' Equity and Stoc48

Stockholders' Equity and Stock-Based Compensation (Stock-Based Compensation) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 28, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 2,425,326	$ 3,145,479	$ 4,827,772
Cost of component revenues
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	561,791	729,715	766,221
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	527,081	776,946	965,945
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 1,336,454	$ 1,638,818	$ 3,095,606

Concentrations of Risk (Details

Concentrations of Risk (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013
Percent of Gross Accounts Receivable | Credit concentration risk | Company B
Concentration Risk [Line Items]
Concentrations of risk, percentage	19.00%	21.00%
Percent of Gross Accounts Receivable | Credit concentration risk | Company D
Concentration Risk [Line Items]
Concentrations of risk, percentage	21.00%	15.00%
Percent of Gross Accounts Receivable | Credit concentration risk | Company G
Concentration Risk [Line Items]
Concentrations of risk, percentage	18.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Company A
Concentration Risk [Line Items]
Concentrations of risk, percentage		18.00%		26.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Company C
Concentration Risk [Line Items]
Concentrations of risk, percentage		22.00%	11.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Company E
Concentration Risk [Line Items]
Concentrations of risk, percentage	12.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Company F
Concentration Risk [Line Items]
Concentrations of risk, percentage		20.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Military Customers in Total
Concentration Risk [Line Items]
Concentrations of risk, percentage	24.00%	32.00%		45.00%
Sales as a Percent of Total Revenue | United States Government Funded Research and Development Contracts
Concentration Risk [Line Items]
Concentrations of risk, percentage	7.00%	12.00%		15.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Income Taxes [Line Items]
Unrecognized Tax Benefits, Period Increase (Decrease)	$ 374,000
Income (Loss) from Continuing Operations before Income Taxes, Foreign	5,368,000	$ (968,000)	$ (2,588,000)
Current:
Federal	0	0	0
State	33,000	50,000	50,000
Current Foreign Tax Expense (Benefit)	1,656,000	0	0
Foreign	2,600,000
Other Tax Expense (Benefit)	1,689,000	50,000	50,000
Total current provision	3,130,000	(25,000)	(180,000)
Deferred:
Federal	(8,718,000)	(5,356,000)	(9,554,000)
State	(1,264,000)	(62,000)	(1,709,000)
Foreign	2,308,000	188,000	411,000
Change in valuation allowance	9,115,000	5,155,000	10,622,000
Total deferred provision	1,441,000	(75,000)	(230,000)
Total (benefit) provision for income taxes	3,130,000	(25,000)	(180,000)
Unrecognized Tax Benefits, Decrease Resulting from Current Period Tax Positions	671,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	30,000
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax provision at federal statutory rates	(6,965,000)	(5,187,000)	(9,964,000)
State tax liability	22,000	33,000	33,000
Foreign deferred tax rate differential	(678,000)	153,000	371,000
Foreign withholding	1,441,000	(75,000)	(196,000)
Outside basis in Kowon, net unremitted earnings	(958,000)	(180,000)	(394,000)
Non-deductible expenses	259,000	(402,000)	(21,000)
Increase in net state operating loss carryforwards	775,000	(158,000)	(177,000)
Other Income Tax Expense (Benefit), Continuing Operations	(142,000)	719,000	1,089,000
Provision to tax return adjustments and state tax rate change	(66,000)	264,000	(516,000)
Tax credits	(762,000)	(501,000)	(610,000)
Effective Income Tax Rate Reconciliation, Deduction, Amount	0	40,000	196,000
Non-deductible equity compensation	360,000	(34,000)	(687,000)
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	671,000	0	0
Other, net	58,000	148,000	74,000
Change in valuation allowance	9,115,000	5,155,000	10,622,000
Total (benefit) provision for income taxes	3,130,000	(25,000)	(180,000)
Deferred tax liability:
Foreign withholding liability	(2,571,000)	(1,207,000)
Foreign unremitted earnings	(3,659,000)	(2,701,000)
Deferred Tax assets:
Federal net operating loss carryforwards	46,968,000	28,984,000
State net operating loss carryforwards	2,129,000	1,913,000
Foreign net operating loss carryforwards	1,375,000	2,430,000
Equity awards	2,258,000	2,249,000
Tax credits	7,495,000	6,768,000
Equipment	814,000	1,113,000
Investments	3,535,000	3,240,000
Deferred Tax Assets, Other Tax Carryforwards	5,823,000	3,667,000
Other	10,300,000
Net deferred tax assets	64,167,000	46,456,000
Valuation allowance	(66,738,000)	(47,663,000)
Deferred Tax Assets, Net, Noncurrent	(2,571,000)	(1,207,000)
Total (benefit) provision for income taxes	3,130,000	(25,000)	$ (180,000)
Operating Loss Carryforwards, Valuation Allowance	7,700,000
Valuation Allowances and Reserves, Additions for Adjustments	10,000,000
Deferred Tax Liabilities, Parent's Basis in Discontinued Operation	3,700,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 266,000
Maximum
Deferred Tax assets:
The state impact of any federal changes, subject to examination by various states (in years)	1 year
Segments excluding KTC
Deferred Tax assets:
Increase (decrease) in valuation allowance		$ 5,200,000
International jurisdictions | Minimum
Deferred Tax assets:
Income tax returns examination period	3 years
International jurisdictions | Maximum
Deferred Tax assets:
Income tax returns examination period	7 years
Federal
Deferred Tax assets:
Net operating loss carryforwards available for tax purposes	$ 134,000,000
State | Minimum
Deferred Tax assets:
Income tax returns examination period	3 years
State | Maximum
Deferred Tax assets:
Income tax returns examination period	5 years

Accrued Warranty (Details)

Accrued Warranty (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015
Product Warranties Disclosures [Abstract]
Product warranty term	12 months
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning Balance	$ 518,000	$ 716,000
Additions	440,000	598,000
Claims and reversals	(440,000)	(796,000)
Ending Balance	$ 518,000	$ 518,000

Employee Benefit Plan (Details)

Employee Benefit Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 28, 2013
Schedule of Benefit Plans Disclosure [Line Items]
Defined Contribution Plan, Employee Age Threshhold for Higher Annual Contribution	50 years
Employer matching percentage	50.00%
Maximum amount of employee contribution that employer matches	6.00%
Amount charged to operations in connection with the plan	$ 347,000	$ 324,000	$ 224,000
Under the age of 50
Schedule of Benefit Plans Disclosure [Line Items]
Maximum amount of annual compensation that can be deferred	18,000
Over the age fo 50
Schedule of Benefit Plans Disclosure [Line Items]
Maximum amount of annual compensation that can be deferred	$ 24,000

Commintments and Contingencie53

Commintments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 28, 2013
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,016	$ 1,219,000
2,017	1,031,000
2,018	934,000
2,019	902,000
2,020	843,000
Thereafter	817,000
Total minimum lease payments	5,746,000
Rent expense	$ 1,300,000	$ 1,700,000	$ 1,700,000

Segments and Geographical Inf54

Segments and Geographical Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 24, 2016	Jun. 25, 2016	Mar. 26, 2016	Dec. 26, 2015	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Segment Reporting Information [Line Items]
Revenues	$ 6,373,000	$ 5,795,000	$ 4,355,000	$ 6,119,000	$ 4,612,000	$ 8,001,000	$ 10,857,000	$ 8,585,000	$ 22,642,566	$ 32,054,419	$ 31,807,465
Net income (loss) income attributable to the controlling interest	(5,190,000)	$ (8,117,000)	$ (3,194,000)	$ (6,932,000)	(6,771,000)	$ (4,720,000)	$ 683,000	$ (3,885,000)	(23,434,116)	(14,693,416)	(28,212,044)
Total assets from continuing operations	87,832,272				106,060,086				87,832,272	106,060,086
Long lived assets	2,976				2,677				2,976	2,677
Assets held on sale, carrying value					819					819
Continuing Operations
Segment Reporting Information [Line Items]
Net income (loss) income attributable to the controlling interest									(23,434,000)	(14,693,000)	(28,212,000)
Total assets from continuing operations					106,060,000					106,060,000	122,941,414
Long lived assets	2,976,000				2,677,000				2,976,000	2,677,000	4,589,000
Kopin U.S.
Segment Reporting Information [Line Items]
Revenues									18,733,000	28,538,000	28,333,000
Kopin U.S. | Continuing Operations
Segment Reporting Information [Line Items]
Net income (loss) income attributable to the controlling interest									(22,623,000)	(13,429,000)	(26,402,000)
Total assets from continuing operations	86,084,000				104,536,000				86,084,000	104,536,000	121,300,000
Long lived assets	2,976,000				2,639,000				2,976,000	2,639,000	4,343,000
FDD
Segment Reporting Information [Line Items]
Revenues									3,909,000	3,516,000	3,474,000
FDD | Continuing Operations
Segment Reporting Information [Line Items]
Net income (loss) income attributable to the controlling interest									(812,000)	(1,264,000)	(1,810,000)
Total assets from continuing operations	$ 1,748,000				1,524,000				$ 1,748,000	1,524,000	1,641,000
Long lived assets					$ 38,000					$ 38,000	$ 246,000

Segments and Geographical Inf55

Segments and Geographical Information (Percentage of Net Revenues by Geographies) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 24, 2016	Jun. 25, 2016	Mar. 26, 2016	Dec. 26, 2015	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 6,373,000	$ 5,795,000	$ 4,355,000	$ 6,119,000	$ 4,612,000	$ 8,001,000	$ 10,857,000	$ 8,585,000	$ 22,642,566	$ 32,054,419	$ 31,807,465
Percent of Total									100.00%	100.00%	100.00%
Long lived assets	2,976				2,677				$ 2,976	$ 2,677
United States of America
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 9,237	$ 21,758	$ 19,695
Percent of Total									41.00%	68.00%	62.00%
Long lived assets	2,976				2,613				$ 2,976	$ 2,613
Others
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 41	$ 395	$ 416
Percent of Total									0.00%	1.00%	1.00%
Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 9,278	$ 22,153	$ 20,111
Percent of Total									41.00%	69.00%	63.00%
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 9,849	$ 7,160	$ 8,245
Percent of Total									43.00%	22.00%	26.00%
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 3,516	$ 2,741	$ 3,451
Percent of Total									16.00%	9.00%	11.00%
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long lived assets	$ 0				$ 64				$ 0	$ 64

Selected Quarterly Financial 56

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($)		3 Months Ended																6 Months Ended		12 Months Ended
		Dec. 31, 2016		Sep. 24, 2016		Jun. 25, 2016		Mar. 26, 2016		Dec. 26, 2015		Sep. 26, 2015		Jun. 27, 2015		Mar. 28, 2015		Jun. 25, 2016	Jun. 27, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014
Effect of Fourth Quarter Events [Line Items]
Gain/loss attributable to controlling interest, immaterial misstatement						$ 65		$ 15		$ 189		$ 45		$ 98		$ 47
Income/loss from operations, immaterial misstatement						36		11		52		0		21		12
Quantifying Misstatement in Current Year Financial Statements, Amount						36		11		52		0		21		12
Gain (Loss) on Sale of Properties																		$ 7,700,000
Gain on Sale of Investments																				$ 1,000,000
Revenues		$ 6,373,000		$ 5,795,000		4,355,000		6,119,000		4,612,000		8,001,000		10,857,000		8,585,000				22,642,566	$ 32,054,419	$ 31,807,465
Gross Profit	[1]	1,560,000		949,000		(550,000)		1,342,000		(118,000)		1,762,000		3,148,000		1,857,000
(Loss) income from continuing operations		(6,280,000)		(6,883,000)		(993,000)		(6,317,000)		(7,906,000)		(5,923,000)		(5,474,000)		(5,933,000)
Net income (loss) attributable to the controlling interest		$ (5,190,000)		$ (8,117,000)		$ (3,194,000)		$ (6,932,000)		$ (6,771,000)		$ (4,720,000)		$ 683,000		$ (3,885,000)				$ (23,434,116)	$ (14,693,416)	$ (28,212,044)
Net loss per share:
Basic (in dollars per share)		$ (0.08)	[2]	$ (0.13)	[2]	$ (0.05)	[2]	$ (0.11)	[2]	$ (0.11)	[2]	$ (0.07)	[2]	$ 0.01	[2]	$ (0.06)	[2]			$ (0.37)	$ (0.23)	$ (0.45)
Diluted (in dollars per share)		$ (0.08)	[2]	$ (0.13)	[2]	$ (0.05)	[2]	$ (0.11)	[2]	$ (0.11)	[2]	$ (0.07)	[2]	$ 0.01	[2]	$ (0.06)	[2]			$ (0.37)	$ (0.23)	$ (0.45)
Shares used in computing net income per share:
Basic (in shares)		64,138,000		64,048,000		64,011,000		63,978,000		63,608,000		63,068,000		63,066,000		63,084,000				64,045,675	63,465,797	62,638,675
Diluted (in shares)		64,138,000		64,048,000		64,011,000		63,978,000		63,608,000		63,068,000		65,030,000		63,084,000				64,045,675	63,465,797	62,638,675
Gain on sales of investments																$ 2,100,000			$ 5,500,000	$ 1,034,396	$ 9,206,919	$ 0
[1]	Gross profit is defined as net component revenue less cost of component revenues.
[2]	Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year.

Schedule II - Valuation and Q57

Schedule II - Valuation and Qualifying Accounts (Details) - Reserve deducted from assets - allowance for doubtful accounts - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 26, 2015	Dec. 28, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 153,000	$ 266,000
Additions Charged to Income	0	0	$ 81,000
Deductions from Reserve	(17,000)	(113,000)	(17,000)
Balance at End of Year	$ 136,000	$ 153,000	$ 202,000

Embezzlement (Details)

Embezzlement (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 26, 2015	Dec. 31, 2016	Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013
Unusual or Infrequent Item, or Both [Line Items]
Unusual or Infrequent Item, or Both, Loss, Gross			$ (85,000)	$ (46,000)
Unusual or Infrequent Item, or Both, Tax Effect			(253,000)	(167,000)
Unusual or Infrequent Item, or Both, Net of Insurance Proceeds	$ (338,000)			(213,000)
Unusual or Infrequent Item, or Both, Net (Gain) Loss		$ 480,000	$ 338,000	$ 213,000	$ 558,000
Unusual or Infrequent Item, or Both, Gain, Gross		$ 1,589,000