Kopin (KOPN) 10-Q 9 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 06, 2018
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Trading Symbol	KOPN
Entity Registrant Name	KOPIN CORP
Entity Central Index Key	771,266
Current Fiscal Year End Date	--12-29
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		76,627,503

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 22,742,575	$ 24,848,227
Marketable debt securities, at fair value	30,681,129	43,907,457
Accounts receivable, net of allowance of $353,000 in 2018 and $149,000 in 2017	2,785,081	3,955,123
Contract with Customer, Asset, Net	2,384,307	704,863
Inventory	4,257,702	5,080,797
Prepaid taxes	96,983	264,352
Prepaid expenses and other current assets	1,177,022	978,677
Total current assets	64,124,799	79,739,496
Property, plant and equipment, net	5,125,629	5,077,043
Goodwill	1,768,539	1,780,247
Finite-Lived Intangible Assets, Net	441,818	883,636
Other assets	2,173,428	3,842,068
Financial Instruments, Owned, at Fair Value	5,708,816	0
Total assets	79,343,029	91,322,490
Current liabilities:
Accounts payable	3,894,049	4,918,605
Accrued payroll and expenses	1,722,559	1,636,512
Accrued warranty	615,000	649,000
Contract with Customer, Liability	317,094	896,479
Other accrued liabilities	1,716,612	2,066,025
Income tax payable	161,620	1,416,892
Deferred tax liabilities	863,000	520,000
Total current liabilities	9,289,934	12,103,513
Deferred Revenue, Noncurrent	153,844	374,171
Asset retirement obligations	264,238	269,877
Liabilities, Other than Long-term Debt, Noncurrent	1,785,775	1,195,082
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 81,090,758 shares in 2018 and 80,201,313 shares in 2017; outstanding 73,135,253 shares in 2018 and 73,078,783 shares in 2017	776,485	775,720
Additional paid-in capital	333,794,962	331,119,340
Treasury stock (4,513,256 shares in 2018 and 2017, at cost)	(17,238,669)	(17,238,669)
Accumulated other comprehensive income	3,046,191	3,564,779
Accumulated deficit	(251,839,754)	(240,121,901)
Total Kopin Corporation stockholders’ equity	68,539,215	78,099,269
Noncontrolling interest	(689,977)	(719,422)
Total stockholders’ equity	67,849,238	77,379,847
Total liabilities and stockholders’ equity	$ 79,343,029	$ 91,322,490

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2018	Dec. 30, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 353,000	$ 149,000
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	81,090,758	80,201,313
Common stock, outstanding	73,135,253	73,058,783
Treasury stock, shares	4,513,256	4,513,256

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Revenues:
Research and development revenues	$ 1,471,819	$ 948,069	$ 2,080,630	$ 1,393,054
Revenues	5,943,898	5,927,469	11,597,518	10,305,597
Expenses:
Research and development	4,526,156	4,678,221	8,977,809	8,960,090
Selling, general and administration	6,913,503	5,200,261	13,844,913	10,841,947
Total expenses	14,937,409	13,995,708	30,382,663	27,036,620
Loss from operations	(8,993,511)	(8,068,239)	(18,785,145)	(16,731,023)
Other income and expense:
Interest income	165,513	186,142	325,364	419,919
Other income	18,101	65,018	1,119,356	325,430
Foreign currency transaction (losses) gains	(235,776)	556,539	(27,168)	(634,743)
Gain on investments	0	0	2,849,816	274,000
Total other income and expense	(52,162)	807,699	4,267,368	384,606
Loss before (provision) benefit for income taxes and net loss (income) attributable to noncontrolling interest	(9,045,673)	(7,260,540)	(14,517,777)	(16,346,417)
Tax (provision) benefit	(201,000)	0	(201,000)	1,146,000
Net loss	(9,246,673)	(7,260,540)	(14,718,777)	(15,200,417)
Net loss (income) attributable to noncontrolling interest	5,716	(71,431)	(58,458)	10,007
Net loss attributable to Kopin Corporation	$ (9,240,957)	$ (7,331,971)	$ (14,777,235)	$ (15,190,410)
Net (loss) income per share
Basic and diluted (usd per share)	$ (0.13)	$ (0.10)	$ (0.20)	$ (0.22)
Weighted average number of common shares
Basic and diluted (in shares)	73,095,253	70,626,542	73,086,752	67,582,615
Product [Member]
Revenues:
Research and development revenues	$ 1,471,819		$ 2,080,630
Revenues	4,472,079	$ 4,979,400	9,516,888	$ 8,912,543
Other income and expense:
Cost of Goods and Services Sold	3,497,750	$ 4,117,226	7,559,941	$ 7,234,583
Net loss attributable to Kopin Corporation	$ (9,240,957)		$ (14,777,235)

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (9,246,673)	$ (7,260,540)	$ (14,718,777)	$ (15,200,417)
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	(211,217)	(666,343)	(335,697)	931,062
Unrealized holding losses on marketable securities	(73,262)	149,094	(210,136)	137,780
Reclassification of holding losses in net loss	2,982	(2,745)	(1,768)	(3,900)
Other comprehensive (loss) income, net of tax	(281,497)	(519,994)	(547,601)	1,064,942
Comprehensive loss	(9,528,170)	(7,780,534)	(15,266,378)	(14,135,475)
Comprehensive loss (income) attributable to the noncontrolling interest	38,488	(41,680)	(29,445)	16,354
Comprehensive loss attributable to controlling interest	$ (9,489,682)	$ (7,822,214)	$ (15,295,823)	$ (14,119,121)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - 6 months ended Jun. 30, 2018 - USD ($)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income	Accumulated Deficit	Total Kopin Corporation Stockholders’ Equity	Noncontrolling Interest
Beginning balance at Dec. 30, 2017	$ 77,379,847	$ 775,720	$ 331,119,340	$ (17,238,669)	$ 3,564,779	$ (240,121,901)	$ 78,099,269	$ (719,422)
Beginning Balance (in shares) at Dec. 30, 2017		77,572,038
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	2,687,789		2,687,789				2,687,789
Vesting of restricted stock (shares)		80,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures		$ 800	(800)
Stock Repurchased During Period, Shares		(3,530)
Payments for Repurchase of Common Stock	(11,402)	$ (35)	(11,367)				(11,402)
Other comprehensive loss (income)	(547,601)				(518,588)		(518,588)	(29,013)
Gain (Loss) on Sale of Treasury Stock	3,059,382						3,059,382
Net loss	(14,718,777)					(14,777,235)	(14,777,235)	58,458
Ending balance at Jun. 30, 2018	$ 67,849,238	$ 776,485	$ 333,794,962	$ (17,238,669)	$ 3,046,191	$ (251,839,754)	$ 68,539,215	$ (689,977)
Ending Balance (in shares) at Jun. 30, 2018		77,648,508

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017
Cash flows from operating activities:
Net loss	$ (14,718,777)	$ (15,200,417)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	1,130,169	1,142,506
Stock-based compensation	2,687,789	1,968,128
Foreign currency losses	19,534	656,613
Provision for Doubtful Accounts	219,937	0
Unrealized gain on investments	(2,849,816)	(274,000)
Deferred income taxes	196,252	(1,169,940)
Other non-cash items	301,499	608,672
Changes in assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	687,986	241,213
Increase (Decrease) in Cost in Excess of Billing on Uncompleted Contract	1,315,022	0
Inventory	(605,154)	(778,240)
Prepaid expenses and other current assets	113,537	(275,988)
Accounts payable and accrued expenses	(2,018,182)	358,388
Billings in excess of revenue earned	312,352	45,466
Net cash used in operating activities	(13,207,852)	(12,677,599)
Cash flows from investing activities:
Other assets	(41,966)	(37,296)
Capital expenditures	(740,172)	(1,071,742)
Proceeds from sale of marketable debt securities	13,109,285	24,322,300
Payments to Acquire Equity Method Investments	(1,000,000)	0
Purchase of marketable debt securities	0	(16,812,114)
Cash paid for acquisition, net of cash acquired	0	(3,690,047)
Net cash provided by investing activities	11,327,147	2,711,101
Cash flows from financing activities:
Proceeds from Sale of Treasury Stock	0	24,664,250
Payments Related to Tax Withholding for Share-based Compensation	11,402	0
Net Cash Provided by (Used in) Financing Activities	(11,402)	24,664,250
Effect of exchange rate changes on cash	(213,545)	21,046
Net (decrease) increase in cash and cash equivalents	(2,105,652)	14,718,798
Cash and equivalents:
Beginning of period	24,848,227	30,541,293
End of period	22,742,575
Supplemental disclosure of cash flow information:
Income taxes paid	$ 1,300,000	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements of Kopin Corporation (the "Company") as of June 30, 2018 and for the three and six month periods ended June 30, 2018 and July 1, 2017 are unaudited and include all adjustments which, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 30, 2017 . The results of the Company's operations for any interim period are not necessarily indicative of the results of the Company's operations for any other interim period or for a full fiscal year. The Company reclassified certain prior period amounts to conform to the current period presentation.

ACCOUNTING STANDARDS (Notes)

ACCOUNTING STANDARDS (Notes)	6 Months Ended
	Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	2. ACCOUNTING STANDARDS Recently Issued Accounting Pronouncements Leases In February 2016, the FASB issued Accounting Standards Update ("ASU") No. 2016-02 (Topic 842) Leases , which requires lessees to recognize a right-of-use asset and lease liability for most lease arrangements. The new standard is effective for fiscal years beginning after December 15, 2018, with early adoption permitted, and must be adopted using the modified retrospective approach. The Company intends to adopt the standard on the effective date of December 30, 2018. Interpretations are on-going and could have a material impact on the Company's implementation. Currently, the Company expects that the adoption of the ASU 2016-02 (Topic 842) Leases will have a material impact on its consolidated balance sheet due to the recognition of right-of-use assets and lease liabilities principally for certain leases currently accounted for as operating leases, but we do not expect it to have a material impact on our results of operations or liquidity. Recently Adopted Accounting Pronouncements Recognition and Measurement of Financial Assets and Liabilities The Company adopted ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities and the related amendments on December 31, 2017 (the first day of the Company's fiscal year 2018). This standard amends various aspects of the recognition, measurement, presentation, and disclosure of financial instruments. The Company adopted the measurement alternative for equity investments without readily determinable fair values (often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence of an observable price change for similar investments and for impairments. The Company expects that the adoption of this guidance may have a material effect on its financial statements on an ongoing basis. Revenue from Contracts with Customers The Company adopted ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) effective December 31, 2017 and applied the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company expects the impact of the adoption of the new standard to be material to the Company's results of operations on an ongoing basis. Significant Accounting Policies Update The Company's significant accounting policies are detailed in "Note 1: Summary of Significant Accounting Policies" of our Annual Report on Form 10-K for the year ended December 30, 2017. Significant changes to the Company's accounting policies as a result of adopting Topic 606 are discussed below. Revenue Recognition Substantially all of our revenues are from orders received from our customers for the purchase of wearable technology components that can be integrated to create headset systems. We also have development contracts for the design, manufacture and modification of products for the U.S. government or a prime contractor for the U.S. government (“U.S. government”) or for a customer that sells into the industrial or consumer markets. The Company's contracts with the U.S. government are typically subject to the Federal Acquisition Regulations (“FAR”) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S. government contracts is based on the specific negotiations with each customer. Our fixed-price contracts with the U.S. government may result in revenue recognized in excess of amounts actually billed. We disclose the in excess of revenues over amounts actually billed as Contract assets on the balance sheet. Amounts billed and due from our customers are classified as accounts receivable on the balance sheet. In some instances, the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments retained until final contract settlement is not considered a significant financing component because the intent is to protect the customer. For contracts with the U.S. government, we typically receive interim payments either as work progresses, we achieve certain milestones or based on a schedule in the contract. We recognize a liability for these advance payments in excess of revenue recognized and present it as billings in excess of revenue earned on the balance sheet. The advanced payment typically is not considered a significant financing component because it is used to meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced payment prior to shipment of the product. To determine the proper revenue recognition method for complex contracts with the same customer, we evaluate whether two or more contracts should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment and the decision to combine a group of contracts or separate the combined or single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. For most of our development contracts and contracts with the U.S government, the customer contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract is accounted for as one performance obligation. Less common, however, we may promise to provide distinct goods or services within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation. In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price. The Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. For certain contracts that meet the foregoing requirements, primarily international direct commercial and military sale contracts, we recognize revenue once we have obtained all regulatory approvals. Commencing in 2018 for certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience, pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is recognized at a point in time. In situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer, which occurs as we incur costs on our contracts. Under the cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred. Accounting for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables. Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the profits or loss reported could be wrong. For our commercial customers, the Company's revenue is recognized when obligations under the terms of a contract with our customer is satisfied; generally this occurs with the transfer of control of the Company's products or services. Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services. Provisions for product returns and allowances are recorded in the same period as the related revenues. We analyze 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 stocking of inventory. We delay revenue recognition for our estimate of distributor claims of right of return on unsold products based upon our historical experience with our products and specific analysis of amounts subject to return based upon discussions with our distributors or their customers. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The rights and benefits to the Company's intellectual property are conveyed to certain customers through technology license agreements. These agreements may include other performance obligations including the sale of product to the customer. When the license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone selling price. The sale of materials are recognized at a point in time, which occurs with the transfer of control of the Company's products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based royalties are recognized when they are earned. The cumulative effect of the changes made to the Company's consolidated December 31, 2017 balance sheet for the adoption of ASU 2014-09, Revenue from Contracts with Customers (Topic 606) was as follows: Balance Sheet Balance at December 30, 2017 Adjustments due to Topic 606 Balance at December 31, 2017 Assets Contract assets and unbilled receivables $ 704,863 $ 2,850,274 $ 3,555,137 Inventory 5,080,797 (1,082,629 ) 3,998,168 Other assets 3,842,068 400,000 4,242,068 Liabilities Contract liabilities and billings in excess of revenue earned 1,555,883 (891,737 ) 664,146 Stockholders’ equity Accumulated Deficit $ (240,121,901 ) $ 3,059,382 $ (237,062,519 ) In accordance with the new revenue standard requirements, the impact of adoption on the Company's condensed consolidated statement of operations was as follows: Three Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 4,472,079 $ 4,483,933 $ (11,854 ) Research and development revenues 1,471,819 1,558,363 (86,544 ) Cost of product revenues 3,497,750 3,495,042 2,708 Net loss attributable to Kopin Corporation $ (9,240,957 ) $ (9,139,851 ) $ (101,106 ) Six Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 9,516,888 $ 10,989,276 $ (1,472,388 ) Research and development revenues 2,080,630 2,253,718 (173,088 ) Cost of product revenues 7,559,941 8,500,121 (940,180 ) Net loss attributable to Kopin Corporation $ (14,777,235 ) $ (14,071,939 ) $ (705,296 ) See Note 11. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company's revenue by major source and the Company's updated accounting policy for revenue recognition. Contract Assets Contract assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer, and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its condensed consolidated balance sheets. Contract Liabilities Contract liabilities consist of advance payments and billings in excess of cost incurred and deferred revenue. Performance Obligations The Company's performance obligations that were satisfied at a point in time accounted for 59% and 84% for the three months ended June 30, 2018 and July 1, 2017 , respectively, and 63% and 86% for the six months ended June 30, 2018 and July 1, 2017 , respectively. The Company's performance obligations that were satisfied at over time accounted for 41% and 16% for the three months ended June 30, 2018 and July 1, 2017 , respectively, and 37% and 14% for the six months ended June 30, 2018 and July 1, 2017 , respectively. Remaining performance obligations represent the transaction price of orders for which work has not been performed and excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity ("IDIQ")). As of June 30, 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $6.0 million . The Company expects to recognize revenue on the remaining performance obligations of $6.0 million over the next 2 years.

CASH AND EQUIVALENTS AND MARKET

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	6 Months Ended
	Jun. 30, 2018
Cash and Equivalents and Marketable Securities Disclosure [Abstract]
CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	CASH AND CASH 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 U.S. 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 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 and maturities of marketable debt securities were not material during the three and six months ended June 30, 2018 and the year ended December 30, 2017 . Investments in available-for-sale marketable debt securities are as follows at June 30, 2018 and December 30, 2017 : Amortized Cost Unrealized Losses Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 23,827,644 $ 35,014,593 $ (409,130 ) $ (288,782 ) $ 23,418,514 $ 34,725,811 Corporate debt 7,268,186 8,988,608 (5,571 ) (7,702 ) 7,262,615 8,980,906 Certificates of deposit — 201,000 — (260 ) — 200,740 Total $ 31,095,830 $ 44,204,201 $ (414,701 ) $ (296,744 ) $ 30,681,129 $ 43,907,457 The contractual maturity of the Company’s marketable debt securities is as follows at June 30, 2018 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 11,991,930 $ 11,426,584 $ — $ 23,418,514 Corporate debt 1,042,161 6,220,454 — 7,262,615 Total $ 13,034,091 $ 17,647,038 $ — $ 30,681,129 The Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment ("OTTI"). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred if (1) the Company intends to sell the security before recovery of its amortized cost basis; (2) it is “more likely than not” the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not sufficient to recover the entire amortized cost basis. The Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI) and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive income (loss). The Company did not record OTTI for the three and six months ended June 30, 2018 and July 1, 2017 .

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed by the Company about what a market participant would use in pricing the assets. The following table details the fair value measurements of the Company’s financial assets: Fair Value Measurement June 30, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 22,742,575 $ 22,742,575 $ — $ — U.S. Government Securities 23,418,514 2,997,600 20,420,914 — Corporate Debt 7,262,615 — 7,262,615 — GCS Holdings 384,477 384,477 — — Equity Investments 5,708,816 — — 5,708,816 $ 59,516,997 $ 26,124,652 $ 27,683,529 $ 5,708,816 Fair Value Measurement December 30, 2017 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 24,848,227 $ 24,848,227 $ — $ — U.S. Government Securities 34,725,811 6,927,323 27,798,488 — Corporate Debt 8,980,906 — 8,980,906 — Certificates of Deposit 200,740 — 200,740 — GCS Holdings 478,546 478,546 — — Warrant 2,000,000 — — 2,000,000 $ 71,234,230 $ 32,254,096 $ 36,980,134 $ 2,000,000 Transfers between levels of the fair value hierarchy are reported at the beginning of the reporting period in which they occur. Changes in Level 3 investments are as follows: December 30, 2017 Net unrealized gains/(losses) Purchases, issuances and settlements Transfers in and or out of Level 3 June 30, 2018 Equity Investments $ — $ (141,000 ) $ 3,900,000 $ 1,949,816 $ 5,708,816 Warrant 2,000,000 (50,184 ) — (1,949,816 ) — $ 2,000,000 $ (191,184 ) $ 3,900,000 $ — $ 5,708,816 The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level 2 in the fair value hierarchy. Marketable Debt Securities The corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates that are reset every three months based on the then-current three-month London Interbank Offering Rate (three-month Libor). The Company validates the fair market values of the financial instruments above by using discounted cash flow models, obtaining independent pricing of the securities or through the use of a model that incorporates the three-month Libor, the credit default swap rate of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets. Warrant The Company had a warrant to acquire up to 15% of the next round of equity offered by a customer as part of the licensing of technology to the customer. The Company exercised the warrant in April 2018. Equity Investments The Company acquired an interest in an equity investment by transferring $1.0 million cash and certain intellectual property ("IP") in exchange for shares of common stock in the equity investment. The Company used the pricing of the shares being offered to other investors receiving shares of common stock in the same investment as well as a valuation of the IP to determine the value of its equity interest. As the initial value of the equity investment was determined to be $3.9 million and the carrying value of the IP on the Company’s books was zero , the Company recorded a gain of $2.9 million . The Company recorded a $0.1 million unrealized loss in the six months ended June 30, 2018 in this equity investment due to a fluctuation in the foreign exchange rate. The Company acquired an interest in an equity investment by exercising a warrant to acquire up to 15% of the next round of equity offered by a customer as part of the licensing of technology to the customer. The Company used the customer's capital structure, pricing of the shares being offered and 15% from the customer's qualified financing round in determining the value of its equity investment. The Company recorded an unrealized loss of less than $0.1 million in the six months ended June 30, 2018 in this equity investment due to a change in the Company's estimate of the value of the equity investment based on the observable transaction price at the exercise date of the warrant. The Company adopted ASU No. 2016-01 and the related amendments on December 31, 2017 (the first day of the Company's fiscal year 2018). This standard amends various aspects of the recognition, measurement, presentation, and disclosure of financial instruments. The Company adopted the measurement alternative for equity investments without readily determinable fair values (often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence of an observable price change for similar investments and for impairments.

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventories are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value and consist of the following at June 30, 2018 and December 30, 2017 : June 30, 2018 December 30, 2017 Raw materials $ 1,978,510 $ 2,070,153 Work-in-process 1,467,487 1,829,805 Finished goods 811,705 1,180,839 $ 4,257,702 $ 5,080,797

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NET LOSS PER SHARE Basic net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less any unvested restricted shares. Diluted net loss per 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 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: Three Months Ended Six Months Ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Non-vested restricted common stock 3,442,249 3,048,874 3,442,249 3,048,874

STOCKHOLDERS' EQUITY AND STOCK-

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION	STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION Non-Vested Restricted Common Stock The fair value of non-vested restricted common stock awards is generally the market value of the Company’s common stock on the date of grant. The non-vested 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 the Company’s stock achieving a certain price. For non-vested restricted common stock awards which solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated service period. For non-vested restricted common stock awards which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized over the anticipated service period. If the performance criteria are not met, no compensation cost is recognized and any previously recognized compensation cost is reversed. Restricted stock activity was as follows: Shares Weighted Balance, December 30, 2017 2,629,274 $ 3.31 Granted 1,465,000 2.22 Forfeited (572,025 ) 4.12 Vested (80,000 ) 3.64 Balance, June 30, 2018 3,442,249 $ 2.71 On December 31, 2017, the Company amended the employment agreement with our CEO, Dr. John Fan, to expire on December 31, 2020 and as part of the amendment issued restricted stock grants. Of the restricted stock grants issued to Dr. Fan, 640,000 shares will vest upon the first 20 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 , 150,000 shares will vest at the end of the first 20 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 , and 150,000 shares will vest at the end of the first 20 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 . All of the grants are subject to certain acceleration events and expire on December 31, 2020. The total fair value of these awards on December 31, 2017 was $1.7 million . The value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model with the following assumptions: For the period ended June 30, 2018 Performance price target $ 5.25 $ 6.00 $ 7.00 Expected volatility 48.3 % 48.3 % 48.3 % Interest rate 1.97 % 1.97 % 1.97 % Expected life (years) 3 3 3 Dividend yield — % — % — % Stock-Based Compensation The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three and six months ended June 30, 2018 and July 1, 2017 (no tax benefits were recognized): Three Months Ended Six Months Ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cost of product revenues $ 155,925 $ 159,081 $ 266,151 $ 263,174 Research and development 193,767 194,655 468,083 413,213 Selling, general and administrative 938,682 322,287 1,953,555 1,291,741 Total $ 1,288,374 $ 676,023 $ 2,687,789 $ 1,968,128 Unrecognized compensation expense for non-vested restricted common stock as of June 30, 2018 totaled $6.1 million and is expected to be recognized over a weighted average period of approximately two years.

EQUITY INVESTMENTS

EQUITY INVESTMENTS	6 Months Ended
	Jun. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity Investments	The Company acquired an equity interest in a company in the first quarter of 2018. The Company made a $1.0 million capital contribution during the three months ended June 30, 2018 . The Company also contributed certain intellectual property. As of June 30, 2018 , the Company owned 12.5% interest in this investment and the carrying value of the Company's investment is $3.9 million . The Company recorded a $0.1 million unrealized loss in the six months ended June 30, 2018 in this equity investment due to a fluctuation in the foreign exchange rate. The fair value of this equity investment is $3.8 million . The Company acquired an interest in an equity investment by exercising a warrant to acquire up to 15% of the next round of equity offered by a customer as part of the licensing of technology to the customer. The Company used the customer's capital structure, pricing of the shares being offered and 15% from the customer's qualified financing round in determining the value of its equity investment. The fair value of this equity investment is $1.9 million . The Company adopted the measurement alternative for equity investments without readily determinable fair values (often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence of an observable price change for similar investments and for impairments. The Company did not have an observable price change for similar investments of its equity investments and recorded no impairments on its equity investments as of June 30, 2018 .

(Notes)

(Notes)	6 Months Ended
	Jun. 30, 2018
Product Warranties Disclosures [Abstract]
ACCRUED WARRANTY	ACCRUED WARRANTY The Company typically warrants its products against defect for 12 to 15 months , however, for certain products a customer may purchase an extended warranty. A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the period when product is shipped and revenue recognized, and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for the six months ended June 30, 2018 are as follows: Balance, December 30, 2017 $ 649,000 Additions 82,000 Claims (116,000 ) Balance, June 30, 2018 $ 615,000 Extended Warranties Deferred revenue represents the purchase of extended warranties by the Company's customers. The Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which is typically 12 to 15 months beyond the standard 12 -month warranty. The Company classifies the current portion of deferred revenue under other accrued liabilities in its condensed consolidated balance sheets. The Company currently has $0.6 million of deferred revenue related to extended warranties.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recorded a tax provision of approximately $0.2 million for the three months and six months ended June 30, 2018 , which represents an increase in deferred tax liabilities for estimated withholding taxes on future repatriation of unremitted foreign earnings of the Company's Korean subsidiary. The Company’s tax benefit of approximately $1.1 million for the six months ended July 1, 2017 , represents the net benefit of $0.1 million for foreign income taxes including loss carryback to 2016, uncertain tax positions and a benefit for the net reduction in estimated foreign withholding. In addition, as a result of the acquisition of NVIS, Inc. in the first quarter of 2017, we recognized $1.0 million of deferred tax liabilities which provided evidence of recoverability of our net deferred tax assets that previously carried a full valuation allowance. We reduced the valuation allowance on our net deferred tax assets in the amount of $1.0 million and such reduction was recognized as a benefit for income taxes for the six months ended July 1, 2017 . As of June 30, 2018 , the Company has available for tax purposes U.S. federal NOLs of approximately $174.0 million expiring 2022 through 2037. The Company has recognized a full valuation allowance on its domestic and certain foreign net deferred tax assets due to the uncertainty of realization of such assets. Ownership changes, as defined by the Internal Revenue Code, may substantially limit the amount of net operating loss carryforwards that can be utilized annually to offset future taxable income. The ownership change in 2017 did not result in an annual net operating loss limitation as the acquired entity was an S Corporation and did not have loss carryforwards. Subsequent ownership changes could affect the limitation in future years. Such annual limitations could result in the expiration of net operating loss and tax credit carryforwards before utilization. The tax years 2001 through 2016 remain open to examination by major taxing jurisdictions to which the Company is subject to United States federal tax. These periods have carryforward attributes generated in years past that may still be adjusted upon examination by the Internal Revenue Service or state tax authorities if they have or will be used in a future period. State statutes are generally shorter with shorter carryforward periods. The Company is currently not under examination by the Internal Revenue Service and is currently under examination by Massachusetts for the 2013 tax year. The Company recognizes both accrued interest and penalties related to its uncertain tax positions related to intercompany loan interest and potential transfer pricing exposure related to its Korean subsidiary. The Company is in the process of dissolving its Korean subsidiary and repatriating the unremitted earnings of its Korean subsidiary. As such, it accrues U.S. tax for the possible future repatriation of these unremitted foreign earnings. If the Company were to repatriate these earnings, it expects to have foreign withholding at a rate of 16.5% and does not expect any taxes to be paid in the U.S when repatriated as it currently is expected to be a return of capital.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2018
Goodwill, Translation and Purchase Accounting Adjustments [Abstract]
Goodwill and Intangible Assets	A rollforward of the Company's goodwill by segment is as follows: Kopin Industrial Total Balance, December 30, 2017 $ 891,683 $ 888,564 $ 1,780,247 Change due to exchange rate fluctuations (11,708 ) — (11,708 ) Balance, March 31, 2018 $ 879,975 $ 888,564 $ 1,768,539 The Company recognized $0.2 million of amortization expense for the three months ended June 30, 2018 and July 1, 2017 and $0.4 million and $0.6 million of amortization expense for the six months ended June 30, 2018 and July 1, 2017 , respectively, related to intangible assets. At June 30, 2018 and December 30, 2017 , the Company's intangible assets include customer relationships, developed technology and a trade name, which had a total carrying value of $2.5 million , total accumulated amortization of $2.1 million and $1.6 million , respectively, and a total net book value of $0.4 million and $0.9 million , respectively. The intangibles have a remaining life of less than 1 year as of June 30, 2018 .

CONTRACT ASSETS AND CONTRACT LI

CONTRACT ASSETS AND CONTRACT LIABILITIES (Notes)	6 Months Ended
	Jun. 30, 2018
Contract Assets and Contract Liabilities [Abstract]
Contract Assets (Liabilities), Net [Text Block]	12. CONTRACT ASSETS AND LIABILITIES Net contract assets (liabilities) consisted of the following: June 30, 2018 December 30, 2017 $ Change % Change Contract assets—current $ 2,384,307 $ 704,863 $ 1,679,444 238 % Contract assets—noncurrent 400,000 — 400,000 — % Contract liabilities—current (783,926 ) (1,181,712 ) 397,786 (34 )% Contract liabilities—noncurrent (153,844 ) (374,171 ) 220,327 (59 )% Net contract assets (liabilities) $ 1,846,537 $ (851,020 ) $ 2,697,557 (317 )% The $2.7 million increase in the Company's net contract assets (liabilities) from December 30, 2017 to June 30, 2018 was primarily due to the adoption of Topic 606. In the three and six months ended June 30, 2018 , the Company recognized revenue of less than $0.1 million related to our contract liabilities at December 31, 2017. In the three and six months ended July 1, 2017 , the Company recognized revenue of $0.1 million and $0.2 million , respectively, related to our contract liabilities at January 1, 2017. The Company did not recognize impairment losses on our contract assets in the three and six months ended June 30, 2018 and July 1, 2017 .

SEGMENTS AND GEOGRAPHICAL INFOR

SEGMENTS AND GEOGRAPHICAL INFORMATION	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
SEGMENTS AND GEOGRAPHICAL INFORMATION	SEGMENTS AND DISAGGREGATION OF REVENUE The Company’s chief operating decision maker is its Chief Executive Officer. The Company has determined it has two reportable segments, Industrial, which includes the operations that develop and manufacture its reflective display products and virtual reality systems for test and simulation products, and Kopin, which includes the operations that develop and manufacture its other products. As noted in Note 2. Accounting Standards, effective December 31, 2017, the Company adopted the requirements of Topic 606 using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. Segment financial results were as follows: Three Months Ended Six Months Ended Total Revenue (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ 4,405 $ 3,705 $ 7,403 $ 6,665 Industrial 1,948 2,222 4,604 3,641 Eliminations (409 ) — (409 ) — Total $ 5,944 $ 5,927 $ 11,598 $ 10,306 Three Months Ended Six Months Ended Total Intersegment Revenue (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ — $ — $ — $ — Industrial 409 — 409 — Total $ 409 $ — $ 409 $ — Three Months Ended Six Months Ended Net Loss Attributable to Kopin (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ (8,844 ) $ (7,141 ) $ (14,834 ) $ (15,052 ) Industrial (397 ) (191 ) 57 (138 ) Total $ (9,241 ) $ (7,332 ) $ (14,777 ) $ (15,190 ) Total Assets (in thousands) June 30, 2018 December 30, 2017 Kopin $ 74,693 $ 82,707 Industrial 4,650 8,615 Total $ 79,343 $ 91,322 Total long-live assets by country at June 30, 2018 and December 30, 2017 were as follows: Total Long-lived Assets (in thousands) June 30, 2018 December 30, 2017 U.S. $ 2,249 $ 2,456 United Kingdom 169 192 China 2,509 338 Japan 167 206 Korea 32 1,885 Total $ 5,126 $ 5,077 We disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors. During the three and six months ended June 30, 2018 and July 1, 2017 , the Company derived its sales from the following geographies: Three Months Ended June 30, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,950 50 % $ 608 10 % $ 3,558 60 % Other 26 — 18 — 44 1 Americas 2,976 50 626 11 3,602 61 Asia-Pacific 987 17 468 8 1,455 24 Europe 442 7 425 7 867 15 Australia — — 20 — 20 — Total Revenues $ 4,405 74 % $ 1,539 26 % $ 5,944 100 % Three Months Ended July 1, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,212 37 % $ 671 11 % $ 2,883 49 % Other 5 — — — 5 — Americas 2,217 37 671 11 2,888 49 Asia-Pacific 1,009 17 546 9 1,555 26 Europe 479 8 998 17 1,477 25 Australia — — 7 — 7 — Total Revenues $ 3,705 63 % $ 2,222 37 % $ 5,927 100 % Six Months Ended June 30, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 5,160 44 % $ 1,994 17 % $ 7,154 62 % Other 28 — 22 — 50 — Americas 5,188 45 2,016 17 7,204 62 Asia-Pacific 1,467 13 1,161 10 2,628 23 Europe 748 6 995 9 1,743 15 Australia — — 20 — 20 — Middle East — — 3 — 3 — Total Revenues $ 7,403 64 % $ 4,195 36 % $ 11,598 100 % Six Months Ended July 1, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 4,166 40 % $ 856 8 % $ 5,022 49 % Other 9 — 22 — 31 — Americas 4,175 41 878 9 5,053 49 Asia-Pacific 1,601 16 1,181 11 2,782 27 Europe 889 9 1,575 15 2,464 24 Australia — — 7 — 7 — Total Revenues $ 6,665 66 % $ 3,641 35 % $ 10,306 100 % During the three and six months ended June 30, 2018 and July 1, 2017 , the Company derived its sales from the following display applications: Three Months Ended June 30, 2018 Three Months Ended July 1, 2017 (In thousands) Kopin Industrial Total Kopin Industrial Total Military $ 1,067 $ 570 $ 1,637 $ 954 $ 1,282 $ 2,236 Industrial 472 748 1,220 522 898 1,420 Consumer 1,505 — 1,505 884 — 884 R&D 1,322 150 1,472 939 9 948 Other 39 71 110 406 33 439 Total Revenues $ 4,405 $ 1,539 $ 5,944 $ 3,705 $ 2,222 $ 5,927 Six Months Ended June 30, 2018 Six Months Ended July 1, 2017 (In thousands) Kopin Industrial Total Kopin Industrial Total Military $ 1,865 $ 2,056 $ 3,921 $ 1,808 $ 1,765 $ 3,573 Industrial 1,220 1,759 2,979 1,109 1,802 2,911 Consumer 2,396 — 2,396 1,528 — 1,528 R&D 1,883 198 2,081 1,384 9 1,393 Other 39 182 221 836 65 901 Total Revenues $ 7,403 $ 4,195 $ 11,598 $ 6,665 $ 3,641 $ 10,306

LITIGATION

LITIGATION	6 Months Ended
	Jun. 30, 2018
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. BlueRadios, Inc. v. Kopin Corporation, Civil Action No. 16-02052-JLK (D. Col.): On August 12, 2016, BlueRadios, Inc. ("BlueRadios") filed a complaint in the U.S. District Court for the District of Colorado, alleging that the Company breached a contract between it and BlueRadios concerning a joint venture between the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred to as “Golden-i”, breached the covenant of good faith and fair dealing associated with that contract, breached its fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. § 7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. § 1836(b)(1)). BlueRadios further alleges that the Company was unjustly enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the Company need to be corrected to list BlueRadios’ employees as inventors and thereby list BlueRadios as co-assignees of the patents. BlueRadios seeks monetary, declaratory, and injunctive relief. On October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties are in the midst of discovery, with the close of all discovery currently set for January 14, 2019. A trial date has not yet been set by the Court. The Company has not concluded a loss from this matter is probable; therefore, we have not recorded an accrual for litigation or claims related to this matter for the period ended June 30, 2018 . The Company will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company may from time to time enter into agreements with shareholders, affiliates and other companies engaged in certain aspects of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing product market is relatively new and there may be other technologies the Company needs to purchase from affiliates in order to enhance its product offering. The Company and Goertek Inc. ("Goertek") have entered into agreements to jointly develop and commercialize a range of technologies and wearable products. These include: a mutually exclusive supply and manufacturing arrangement for a certain display product for 24 months after mass production begins; an agreement that provides the Company with the right of first refusal to invest in certain manufacturing capacity for certain products with Goertek; an agreement whereby Goertek will provide system level original equipment manufacturing services for the Company's wearable products; an arrangement whereby the Company will supply display modules for Goertek's virtual reality and augmented reality products; and other agreements related to promotion around certain products as well as providing designs relating to head mounted displays. During the three and six month periods ended June 30, 2018 and July 1, 2017 , the Company had the following transactions with related parties: Three Months Ended June 30, 2018 July 1, 2017 Sales Purchases Sales Purchases Goertek $ — $ 78,905 $ — $ 173,925 RealWear, Inc. 261,605 — — — $ 261,605 $ 78,905 $ — $ 173,925 Six Months Ended June 30, 2018 July 1, 2017 Sales Purchases Sales Purchases Goertek $ — $ 298,909 $ — $ 182,925 RealWear, Inc. 512,956 — — — $ 512,956 $ 298,909 $ — $ 182,925 The Company had the following receivables, contract assets and payables with related parties: June 30, 2018 December 30, 2017 Receivables Contract assets Payables Receivables Payables Goertek $ — $ — $ 122,974 $ — $ 326,877 RealWear, Inc. 246,005 900,000 — 414,635 — $ 246,005 $ 900,000 $ 122,974 $ 414,635 $ 326,877

ACCOUNTING STANDARDS (Policies)

ACCOUNTING STANDARDS (Policies)	6 Months Ended
	Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Substantially all of our revenues are from orders received from our customers for the purchase of wearable technology components that can be integrated to create headset systems. We also have development contracts for the design, manufacture and modification of products for the U.S. government or a prime contractor for the U.S. government (“U.S. government”) or for a customer that sells into the industrial or consumer markets. The Company's contracts with the U.S. government are typically subject to the Federal Acquisition Regulations (“FAR”) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S. government contracts is based on the specific negotiations with each customer. Our fixed-price contracts with the U.S. government may result in revenue recognized in excess of amounts actually billed. We disclose the in excess of revenues over amounts actually billed as Contract assets on the balance sheet. Amounts billed and due from our customers are classified as accounts receivable on the balance sheet. In some instances, the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments retained until final contract settlement is not considered a significant financing component because the intent is to protect the customer. For contracts with the U.S. government, we typically receive interim payments either as work progresses, we achieve certain milestones or based on a schedule in the contract. We recognize a liability for these advance payments in excess of revenue recognized and present it as billings in excess of revenue earned on the balance sheet. The advanced payment typically is not considered a significant financing component because it is used to meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced payment prior to shipment of the product. To determine the proper revenue recognition method for complex contracts with the same customer, we evaluate whether two or more contracts should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment and the decision to combine a group of contracts or separate the combined or single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. For most of our development contracts and contracts with the U.S government, the customer contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract is accounted for as one performance obligation. Less common, however, we may promise to provide distinct goods or services within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation. In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price. The Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. For certain contracts that meet the foregoing requirements, primarily international direct commercial and military sale contracts, we recognize revenue once we have obtained all regulatory approvals. Commencing in 2018 for certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience, pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is recognized at a point in time. In situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer, which occurs as we incur costs on our contracts. Under the cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred. Accounting for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables. Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the profits or loss reported could be wrong. For our commercial customers, the Company's revenue is recognized when obligations under the terms of a contract with our customer is satisfied; generally this occurs with the transfer of control of the Company's products or services. Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services. Provisions for product returns and allowances are recorded in the same period as the related revenues. We analyze 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 stocking of inventory. We delay revenue recognition for our estimate of distributor claims of right of return on unsold products based upon our historical experience with our products and specific analysis of amounts subject to return based upon discussions with our distributors or their customers. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded from revenue. The rights and benefits to the Company's intellectual property are conveyed to certain customers through technology license agreements. These agreements may include other performance obligations including the sale of product to the customer. When the license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone selling price. The sale of materials are recognized at a point in time, which occurs with the transfer of control of the Company's products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based royalties are recognized when they are earned. The cumulative effect of the changes made to the Company's consolidated December 31, 2017 balance sheet for the adoption of ASU 2014-09, Revenue from Contracts with Customers (Topic 606) was as follows: Balance Sheet Balance at December 30, 2017 Adjustments due to Topic 606 Balance at December 31, 2017 Assets Contract assets and unbilled receivables $ 704,863 $ 2,850,274 $ 3,555,137 Inventory 5,080,797 (1,082,629 ) 3,998,168 Other assets 3,842,068 400,000 4,242,068 Liabilities Contract liabilities and billings in excess of revenue earned 1,555,883 (891,737 ) 664,146 Stockholders’ equity Accumulated Deficit $ (240,121,901 ) $ 3,059,382 $ (237,062,519 ) In accordance with the new revenue standard requirements, the impact of adoption on the Company's condensed consolidated statement of operations was as follows: Three Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 4,472,079 $ 4,483,933 $ (11,854 ) Research and development revenues 1,471,819 1,558,363 (86,544 ) Cost of product revenues 3,497,750 3,495,042 2,708 Net loss attributable to Kopin Corporation $ (9,240,957 ) $ (9,139,851 ) $ (101,106 ) Six Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 9,516,888 $ 10,989,276 $ (1,472,388 ) Research and development revenues 2,080,630 2,253,718 (173,088 ) Cost of product revenues 7,559,941 8,500,121 (940,180 ) Net loss attributable to Kopin Corporation $ (14,777,235 ) $ (14,071,939 ) $ (705,296 ) See Note 11. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company's revenue by major source and the Company's updated accounting policy for revenue recognition. Contract Assets Contract assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer, and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its condensed consolidated balance sheets. Contract Liabilities Contract liabilities consist of advance payments and billings in excess of cost incurred and deferred revenue. Performance Obligations The Company's performance obligations that were satisfied at a point in time accounted for 59% and 84% for the three months ended June 30, 2018 and July 1, 2017 , respectively, and 63% and 86% for the six months ended June 30, 2018 and July 1, 2017 , respectively. The Company's performance obligations that were satisfied at over time accounted for 41% and 16% for the three months ended June 30, 2018 and July 1, 2017 , respectively, and 37% and 14% for the six months ended June 30, 2018 and July 1, 2017 , respectively. Remaining performance obligations represent the transaction price of orders for which work has not been performed and excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity ("IDIQ")). As of June 30, 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $6.0 million . The Company expects to recognize revenue on the remaining performance obligations of $6.0 million over the next 2 years.

ACCOUNTING STANDARDS (Tables)

ACCOUNTING STANDARDS (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The cumulative effect of the changes made to the Company's consolidated December 31, 2017 balance sheet for the adoption of ASU 2014-09, Revenue from Contracts with Customers (Topic 606) was as follows: Balance Sheet Balance at December 30, 2017 Adjustments due to Topic 606 Balance at December 31, 2017 Assets Contract assets and unbilled receivables $ 704,863 $ 2,850,274 $ 3,555,137 Inventory 5,080,797 (1,082,629 ) 3,998,168 Other assets 3,842,068 400,000 4,242,068 Liabilities Contract liabilities and billings in excess of revenue earned 1,555,883 (891,737 ) 664,146 Stockholders’ equity Accumulated Deficit $ (240,121,901 ) $ 3,059,382 $ (237,062,519 ) In accordance with the new revenue standard requirements, the impact of adoption on the Company's condensed consolidated statement of operations was as follows: Three Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 4,472,079 $ 4,483,933 $ (11,854 ) Research and development revenues 1,471,819 1,558,363 (86,544 ) Cost of product revenues 3,497,750 3,495,042 2,708 Net loss attributable to Kopin Corporation $ (9,240,957 ) $ (9,139,851 ) $ (101,106 ) Six Months Ended June 30, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 9,516,888 $ 10,989,276 $ (1,472,388 ) Research and development revenues 2,080,630 2,253,718 (173,088 ) Cost of product revenues 7,559,941 8,500,121 (940,180 ) Net loss attributable to Kopin Corporation $ (14,777,235 ) $ (14,071,939 ) $ (705,296 )

CASH AND EQUIVALENTS AND MARK25

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2018
Cash and Equivalents and Marketable Securities Disclosure [Abstract]
Cash Cash Equivalents and Marketable Securities Table	Investments in available-for-sale marketable debt securities are as follows at June 30, 2018 and December 30, 2017 : Amortized Cost Unrealized Losses Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 23,827,644 $ 35,014,593 $ (409,130 ) $ (288,782 ) $ 23,418,514 $ 34,725,811 Corporate debt 7,268,186 8,988,608 (5,571 ) (7,702 ) 7,262,615 8,980,906 Certificates of deposit — 201,000 — (260 ) — 200,740 Total $ 31,095,830 $ 44,204,201 $ (414,701 ) $ (296,744 ) $ 30,681,129 $ 43,907,457
Marketable Debt Securities	The contractual maturity of the Company’s marketable debt securities is as follows at June 30, 2018 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 11,991,930 $ 11,426,584 $ — $ 23,418,514 Corporate debt 1,042,161 6,220,454 — 7,262,615 Total $ 13,034,091 $ 17,647,038 $ — $ 30,681,129

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Transfers between levels of the fair value hierarchy are reported at the beginning of the reporting period in which they occur. Changes in Level 3 investments are as follows: December 30, 2017 Net unrealized gains/(losses) Purchases, issuances and settlements Transfers in and or out of Level 3 June 30, 2018 Equity Investments $ — $ (141,000 ) $ 3,900,000 $ 1,949,816 $ 5,708,816 Warrant 2,000,000 (50,184 ) — (1,949,816 ) — $ 2,000,000 $ (191,184 ) $ 3,900,000 $ — $ 5,708,816
Fair Value Measurements of Financial Instruments	Fair Value Measurement June 30, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 22,742,575 $ 22,742,575 $ — $ — U.S. Government Securities 23,418,514 2,997,600 20,420,914 — Corporate Debt 7,262,615 — 7,262,615 — GCS Holdings 384,477 384,477 — — Equity Investments 5,708,816 — — 5,708,816 $ 59,516,997 $ 26,124,652 $ 27,683,529 $ 5,708,816 Fair Value Measurement December 30, 2017 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 24,848,227 $ 24,848,227 $ — $ — U.S. Government Securities 34,725,811 6,927,323 27,798,488 — Corporate Debt 8,980,906 — 8,980,906 — Certificates of Deposit 200,740 — 200,740 — GCS Holdings 478,546 478,546 — — Warrant 2,000,000 — — 2,000,000 $ 71,234,230 $ 32,254,096 $ 36,980,134 $ 2,000,000

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Inventory Stated at the Lower of Cost or Market	and consist of the following at June 30, 2018 and December 30, 2017 : June 30, 2018 December 30, 2017 Raw materials $ 1,978,510 $ 2,070,153 Work-in-process 1,467,487 1,829,805 Finished goods 811,705 1,180,839 $ 4,257,702 $ 5,080,797

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Weighted Average Common Shares Outstanding-Diluted	Three Months Ended Six Months Ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Non-vested restricted common stock 3,442,249 3,048,874 3,442,249 3,048,874

STOCKHOLDERS' EQUITY AND STOC29

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	The value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model with the following assumptions: For the period ended June 30, 2018 Performance price target $ 5.25 $ 6.00 $ 7.00 Expected volatility 48.3 % 48.3 % 48.3 % Interest rate 1.97 % 1.97 % 1.97 % Expected life (years) 3 3 3 Dividend yield — % — % — %
NonVested Restricted Common Stock	Shares Weighted Balance, December 30, 2017 2,629,274 $ 3.31 Granted 1,465,000 2.22 Forfeited (572,025 ) 4.12 Vested (80,000 ) 3.64 Balance, June 30, 2018 3,442,249 $ 2.71
Stock-Based Compensation Expense	The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three and six months ended June 30, 2018 and July 1, 2017 (no tax benefits were recognized): Three Months Ended Six Months Ended June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Cost of product revenues $ 155,925 $ 159,081 $ 266,151 $ 263,174 Research and development 193,767 194,655 468,083 413,213 Selling, general and administrative 938,682 322,287 1,953,555 1,291,741 Total $ 1,288,374 $ 676,023 $ 2,687,789 $ 1,968,128 Unr

ACCRUED WARRANTY (Tables)

ACCRUED WARRANTY (Tables)	6 Months Ended
	Jun. 30, 2018
Product Warranties Disclosures [Abstract]
Accrued Warranty	Changes in the accrued warranty for the six months ended June 30, 2018 are as follows: Balance, December 30, 2017 $ 649,000 Additions 82,000 Claims (116,000 ) Balance, June 30, 2018 $ 615,000

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill, Translation and Purchase Accounting Adjustments [Abstract]
Schedule of Goodwill	A rollforward of the Company's goodwill by segment is as follows: Kopin Industrial Total Balance, December 30, 2017 $ 891,683 $ 888,564 $ 1,780,247 Change due to exchange rate fluctuations (11,708 ) — (11,708 ) Balance, March 31, 2018 $ 879,975 $ 888,564 $ 1,768,539

CONTRACT ASSETS AND CONTRACT 32

CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2018
Contract Assets and Contract Liabilities [Abstract]
Contract with Customer, Asset and Liability [Table Text Block]	Net contract assets (liabilities) consisted of the following: June 30, 2018 December 30, 2017 $ Change % Change Contract assets—current $ 2,384,307 $ 704,863 $ 1,679,444 238 % Contract assets—noncurrent 400,000 — 400,000 — % Contract liabilities—current (783,926 ) (1,181,712 ) 397,786 (34 )% Contract liabilities—noncurrent (153,844 ) (374,171 ) 220,327 (59 )% Net contract assets (liabilities) $ 1,846,537 $ (851,020 ) $ 2,697,557 (317 )%

SEGMENTS AND GEOGRAPHICAL INF33

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment financial results were as follows: Three Months Ended Six Months Ended Total Revenue (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ 4,405 $ 3,705 $ 7,403 $ 6,665 Industrial 1,948 2,222 4,604 3,641 Eliminations (409 ) — (409 ) — Total $ 5,944 $ 5,927 $ 11,598 $ 10,306 Three Months Ended Six Months Ended Total Intersegment Revenue (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ — $ — $ — $ — Industrial 409 — 409 — Total $ 409 $ — $ 409 $ — Three Months Ended Six Months Ended Net Loss Attributable to Kopin (in thousands) June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017 Kopin $ (8,844 ) $ (7,141 ) $ (14,834 ) $ (15,052 ) Industrial (397 ) (191 ) 57 (138 ) Total $ (9,241 ) $ (7,332 ) $ (14,777 ) $ (15,190 ) Total Assets (in thousands) June 30, 2018 December 30, 2017 Kopin $ 74,693 $ 82,707 Industrial 4,650 8,615 Total $ 79,343 $ 91,322
Long-lived Assets by Geographic Areas [Table Text Block]	Total long-live assets by country at June 30, 2018 and December 30, 2017 were as follows: Total Long-lived Assets (in thousands) June 30, 2018 December 30, 2017 U.S. $ 2,249 $ 2,456 United Kingdom 169 192 China 2,509 338 Japan 167 206 Korea 32 1,885 Total $ 5,126 $ 5,077
Percentage of Net Revenues by Geographies	uring the three and six months ended June 30, 2018 and July 1, 2017 , the Company derived its sales from the following geograph
Segment Information by Revenue Type	es: Three Months Ended June 30, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,950 50 % $ 608 10 % $ 3,558 60 % Other 26 — 18 — 44 1 Americas 2,976 50 626 11 3,602 61 Asia-Pacific 987 17 468 8 1,455 24 Europe 442 7 425 7 867 15 Australia — — 20 — 20 — Total Revenues $ 4,405 74 % $ 1,539 26 % $ 5,944 100 % Three Months Ended July 1, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,212 37 % $ 671 11 % $ 2,883 49 % Other 5 — — — 5 — Americas 2,217 37 671 11 2,888 49 Asia-Pacific 1,009 17 546 9 1,555 26 Europe 479 8 998 17 1,477 25 Australia — — 7 — 7 — Total Revenues $ 3,705 63 % $ 2,222 37 % $ 5,927 100 % Six Months Ended June 30, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 5,160 44 % $ 1,994 17 % $ 7,154 62 % Other 28 — 22 — 50 — Americas 5,188 45 2,016 17 7,204 62 Asia-Pacific 1,467 13 1,161 10 2,628 23 Europe 748 6 995 9 1,743 15 Australia — — 20 — 20 — Middle East — — 3 — 3 — Total Revenues $ 7,403 64 % $ 4,195 36 % $ 11,598 100 % Six Months Ended July 1, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 4,166 40 % $ 856 8 % $ 5,022 49 % Other 9 — 22 — 31 — Americas 4,175 41 878 9 5,053 49 Asia-Pacific 1,601 16 1,181 11 2,782 27 Europe 889 9 1,575 15 2,464 24 Australia — — 7 — 7 — Total Revenues $ 6,665 66 % $ 3,641 35 % $ 10,306 100 % During the three and six months ended June 30, 2018 and July 1, 2017 , the Company derived its sales from the following display app

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	During the three and six month periods ended June 30, 2018 and July 1, 2017 , the Company had the following transactions with related parties: Three Months Ended June 30, 2018 July 1, 2017 Sales Purchases Sales Purchases Goertek $ — $ 78,905 $ — $ 173,925 RealWear, Inc. 261,605 — — — $ 261,605 $ 78,905 $ — $ 173,925 Six Months Ended June 30, 2018 July 1, 2017 Sales Purchases Sales Purchases Goertek $ — $ 298,909 $ — $ 182,925 RealWear, Inc. 512,956 — — — $ 512,956 $ 298,909 $ — $ 182,925 The Company had the following receivables, contract assets and payables with related parties: June 30, 2018 December 30, 2017 Receivables Contract assets Payables Receivables Payables Goertek $ — $ — $ 122,974 $ — $ 326,877 RealWear, Inc. 246,005 900,000 — 414,635 — $ 246,005 $ 900,000 $ 122,974 $ 414,635 $ 326,877

ACCOUNTING STANDARDS (Details)

ACCOUNTING STANDARDS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 31, 2017	Dec. 30, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 6,000,000		$ 6,000,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years		2 years
Revenues	$ (5,943,898)	$ (5,927,469)	$ (11,597,518)	$ (10,305,597)
Contract with Customer, Asset, Net	2,384,307		2,384,307		$ 3,555,137	$ 704,863
Inventory	(4,257,702)		(4,257,702)		(3,998,168)	(5,080,797)
Other assets	2,173,428		2,173,428		4,242,068	3,842,068
Total contract liabilities and billings in excess of revenue earned						1,555,883
Contract with Customer, Liability	(317,094)		(317,094)		(664,146)	(896,479)
Accumulated deficit	(251,839,754)		(251,839,754)		(237,062,519)	$ (240,121,901)
Research and development revenues	(1,471,819)	(948,069)	(2,080,630)	(1,393,054)
Net Income (Loss) Attributable to Parent	(9,240,957)	(7,331,971)	(14,777,235)	(15,190,410)
Accounting Standards Update 2014-09 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract with Customer, Asset, Net					2,850,274
Inventory					(1,082,629)
Other assets					400,000
Contract with Customer, Liability					(891,737)
Accumulated deficit					$ 3,059,382
Product [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	(4,472,079)	(4,979,400)	(9,516,888)	(8,912,543)
Research and development revenues	(1,471,819)		(2,080,630)
Cost of Goods and Services Sold	3,497,750	$ 4,117,226	7,559,941	$ 7,234,583
Net Income (Loss) Attributable to Parent	(9,240,957)		(14,777,235)
Product [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	(4,483,933)		(10,989,276)
Research and development revenues	(1,558,363)		(2,253,718)
Cost of Goods and Services Sold	3,495,042		8,500,121
Net Income (Loss) Attributable to Parent	(9,139,851)		(14,071,939)
Product [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	(11,854)		(1,472,388)
Research and development revenues	(86,544)		(173,088)
Cost of Goods and Services Sold	2,708		940,180
Net Income (Loss) Attributable to Parent	$ (101,106)		$ (705,296)
Transferred at Point in Time [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers	59.00%	84.00%	63.00%	86.00%
Transferred over Time [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers	41.00%	16.00%	37.00%	14.00%

CASH AND EQUIVALENTS AND MARK36

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Details) - USD ($)	Jun. 30, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 31,095,830	$ 44,204,201
Unrealized Losses	(414,701)	(296,744)
Fair Value	30,681,129	43,907,457
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	13,034,091
One to five years	17,647,038
Greater than five years	0
Available-for-sale Securities	30,681,129
U.S. government and agency backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	23,827,644	35,014,593
Unrealized Losses	(409,130)	(288,782)
Fair Value	23,418,514
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	11,991,930
One to five years	11,426,584
Greater than five years	0
Available-for-sale Securities	23,418,514	34,725,811
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	7,268,186	8,988,608
Unrealized Losses	(5,571)	(7,702)
Fair Value	7,262,615	8,980,906
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	1,042,161
One to five years	6,220,454
Greater than five years	0
Available-for-sale Securities	7,262,615
Certificates of Deposit [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	0	201,000
Unrealized Losses	0	(260)
Fair Value	$ 0	$ 200,740

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 30, 2017
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 59,516,997		$ 59,516,997		$ 71,234,230
Payments to Acquire Equity Method Investments			$ 0
Noncash or Part Noncash Acquisition, Interest Acquired			15.00%
Gain on investments	0	$ 0	$ 2,849,816	$ 274,000
Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	26,124,652		26,124,652		32,254,096
Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	27,683,529		27,683,529		36,980,134
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)			3,900,000
Financial Instruments, Owned, at Fair Value	5,708,816		5,708,816		2,000,000
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)			(191,184)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3			0
Equity Securities [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	3,900,000		3,900,000
Payments to Acquire an Equity Investment	1,000,000		1,000,000
Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)			3,900,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3			1,949,816
Financial Instruments, Owned, at Fair Value	5,708,816		5,708,816
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)			(141,000)
Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0		2,000,000
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)			(50,184)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3			(1,949,816)
Certificates of Deposit [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					200,740
Certificates of Deposit [Member] | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					200,740
Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					0
Corporate Debt Securities [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	7,262,615		7,262,615		8,980,906
Corporate Debt Securities [Member] | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	7,262,615		7,262,615		8,980,906
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0		0
U.S. Government Securities
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	23,418,514		23,418,514		34,725,811
U.S. Government Securities | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	2,997,600		2,997,600		6,927,323
U.S. Government Securities | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	20,420,914		20,420,914		27,798,488
U.S. Government Securities | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0		0
Cash and Cash Equivalents
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	22,742,575		22,742,575		24,848,227
Cash and Cash Equivalents | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	22,742,575		22,742,575		24,848,227
Cash and Cash Equivalents | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0		0
Equity Securities [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	5,708,816		5,708,816
Gain on investments			2,900,000
Equity Securities [Member] | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0
Equity Securities [Member] | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0
Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	5,708,816		5,708,816
GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	384,477		384,477		478,546
GCS Holdings | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	384,477		384,477		478,546
GCS Holdings | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0		0
GCS Holdings | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 0		$ 0		0
Warrant [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					2,000,000
Warrant [Member] | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					0
Warrant [Member] | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					0
Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value					$ 2,000,000

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Dec. 30, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 1,978,510		$ 2,070,153
Work-in-process	1,467,487		1,829,805
Finished goods	811,705		1,180,839
Inventory	$ 4,257,702	$ 3,998,168	$ 5,080,797

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Unvested Restricted Stock Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, number of shares	3,442,249	3,048,874	3,442,249	3,048,874

STOCKHOLDERS' EQUITY AND STOC40

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 30, 2017
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 1.7
Restricted Stock
Class of Warrant or Right [Line Items]
Unrecognized compensation cost related to nonvested stock awards	$ 6,100,000
Unrecognized compensation cost related to nonvested stock awards, period of recognition (in years)	2 years
Share-based Compensation Award, Tranche One
Class of Warrant or Right [Line Items]
Nonvested common stock awards employment obligations (in years)	1 year
Share-based Compensation Award, Tranche One | Restricted Stock
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		640,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		20 days
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 5.25
Share-based Compensation Award, Tranche Two
Class of Warrant or Right [Line Items]
Nonvested common stock awards employment obligations (in years)	2 years
Share-based Compensation Award, Tranche Two | Restricted Stock
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		150,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		20 days
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 6
Share-based Compensation Award, Tranche Three
Class of Warrant or Right [Line Items]
Nonvested common stock awards employment obligations (in years)	4 years
Share-based Compensation Award, Tranche Three | Restricted Stock
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		150,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		20 days
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 7

STOCKHOLDERS' EQUITY AND STOC41

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION - Summary of Activity for Nonvested Restricted Common Stock Awards (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	48.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.97%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years
Weighted Average Grant Fair Value
Beginning Balance	$ 1,700,000
Ending Balance		$ 1,700,000
Unvested Restricted Stock Awards
Shares
Beginning Balance	2,629,274
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,465,000
Forfeited	(572,025)
Vested	(80,000)
Ending Balance	3,442,249	2,629,274
Weighted Average Grant Fair Value
Beginning Balance	$ 3.31
Granted	2.22
Forfeited	4.12
Vested	3.64
Ending Balance	$ 2.71	$ 3.31
Share-based Compensation Award, Tranche One | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 5.25
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	48.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.97%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years
Shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		640,000
Share-based Compensation Award, Tranche Two | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	48.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.97%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years
Shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		150,000
Weighted Average Grant Fair Value
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Award, Tranche Three | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Market Price, Award Vest		$ 7
Shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		150,000
Weighted Average Grant Fair Value
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%

STOCKHOLDERS' EQUITY AND STOC42

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION - Expense Related to Employee Stock Options and Nonvested Restricted Common Stock Awards (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	$ 1,288,374	$ 676,023	$ 2,687,789	$ 1,968,128
Cost of product revenues
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	155,925	159,081	266,151	263,174
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	193,767	194,655	468,083	413,213
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	$ 938,682	$ 322,287	$ 1,953,555	$ 1,291,741

EQUITY INVESTMENTS (Details)

EQUITY INVESTMENTS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 30, 2017
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	$ 59,516,997	$ 71,234,230
Noncash or Part Noncash Acquisition, Interest Acquired	15.00%
Equity Securities [Member]
Schedule of Equity Method Investments [Line Items]
Payments to Acquire an Equity Investment	$ 1,000,000
Financial Instruments, Owned, at Fair Value	$ 3,900,000
Percentage Owned of an Equity Investment	12.50%
Fair Value, Inputs, Level 3 [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	$ 5,708,816	$ 2,000,000
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(191,184)
Fair Value, Inputs, Level 3 [Member] | Equity Securities [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	5,708,816
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(141,000)
Equity Investment One [Member] | Fair Value, Inputs, Level 3 [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	3,800,000
Equity Investment Two [Member] | Fair Value, Inputs, Level 3 [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	$ 1,900,000

ACCRUED WARRANTY (Details)

ACCRUED WARRANTY (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning Balance	$ 649,000
Additions	82,000
Claim and reversals	(116,000)
Ending Balance	$ 615,000
Minimum [Member]
Product Warranty Liability [Line Items]
Extended Warranty Period	12 months
Product Warranty Term	12 months
Maximum [Member]
Product Warranty Liability [Line Items]
Extended Warranty Period	15 months
Product Warranty Term	15 months
Extended Warranties [Member]
Product Warranty Liability [Line Items]
Deferred Revenue	$ 600,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Income Taxes [Line Items]
Tax (provision) benefit	$ (201,000)	$ 0	$ (201,000)	$ 1,146,000
Current Foreign Tax Expense (Benefit)				100,000
Reduction in net deferred tax assets				$ (1,000,000)
Operating Loss Carryforwards	$ 174,000,000		$ 174,000,000
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Percent			16.50%

GOODWILL AND INTANGIBLE ASSET46

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jul. 01, 2017	Dec. 30, 2017
Goodwill [Roll Forward]
December 30, 2017		$ 1,780,247
Change due to exchange rate fluctuations		(11,708)
Period End	$ 1,768,539	1,768,539
Amortization of Intangible Assets	200,000	400,000	$ 600,000
Intangible Assets, Gross (Excluding Goodwill)				$ 2,500,000
Finite-Lived Intangible Assets, Accumulated Amortization	2,100,000	2,100,000		1,600,000
Finite-Lived Intangible Assets, Net	441,818	$ 441,818		$ 883,636
Finite-Lived Intangible Asset, Useful Life		1 year
Kopin United States [Member]
Goodwill [Roll Forward]
December 30, 2017		$ 891,683
Change due to exchange rate fluctuations		(11,708)
Period End	879,975	879,975
Industrial [Member]
Goodwill [Roll Forward]
December 30, 2017		888,564
Change due to exchange rate fluctuations		0
Period End	$ 888,564	$ 888,564

CONTRACT ASSETS AND CONTRACT 47

CONTRACT ASSETS AND CONTRACT LIABILITIES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 31, 2017	Dec. 30, 2017
Contract Assets and Contract Liabilities [Abstract]
Contract with Customer, Asset, Net	$ 2,384,307		$ 2,384,307		$ 3,555,137	$ 704,863
Change in Contract Assets	$ 1,679,444		$ 1,679,444
Change in Contract Asset Percent Change	238.00%		238.00%
Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Rolling Twelve Months	$ 400,000		$ 400,000			0
Change in Contract Assets, Noncurrent	$ 400,000		$ 400,000
Percent Change in Contract Asset, Noncurrent	0.00%		0.00%
Contract with Customer, Liability	$ (783,926)		$ (783,926)			(1,181,712)
Change in Contract Liabilities	$ 397,786		$ 397,786
Change in Contract Liability Percent Change	(34.00%)		(34.00%)
Deferred Revenue, Noncurrent	$ (153,844)		$ (153,844)			(374,171)
Change in Contract Liabilities-Noncurrent	$ 220,327		$ 220,327
Percent Change in Contract Liabilities-Noncurrent	(58.90%)		(58.90%)
Contract Assets (Liabilities), Net	$ 1,846,537		$ 1,846,537			$ (851,020)
Change in Contract Assets (Liabilities), Net	$ 2,697,557		$ 2,697,557
Change in Contract Assets (Liabilities) Net Percent Change	(317.00%)		(317.00%)
Contract with Customer, Liability, Revenue Recognized	$ 100,000	$ 100,000	$ 100	$ 200,000

SEGMENTS AND GEOGRAPHICAL INF48

SEGMENTS AND GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (5,943,898)	$ (5,927,469)	$ (11,597,518)	$ (10,305,597)
Net Income (Loss) Attributable to Parent	(9,240,957)	$ (7,331,971)	(14,777,235)	$ (15,190,410)
Total assets	$ 79,343,029		$ 79,343,029		$ 91,322,490
Percentage of total revenue	100.00%	100.00%	100.00%	100.00%
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (3,558,000)	$ (2,883,000)	$ (7,154,000)	$ (5,022,000)
Percentage of total revenue	60.00%	49.00%	62.00%	49.00%
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (1,455,000)	$ (1,555,000)	$ (2,628,000)	$ (2,782,000)
Percentage of total revenue	24.00%	26.00%	23.00%	27.00%
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (867,000)	$ (1,477,000)	$ (1,743,000)	$ (2,464,000)
Percentage of total revenue	15.00%	25.00%	15.00%	24.00%
Middle East [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			$ (3,000)
Percentage of total revenue			0.00%
Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (44,000)	$ (5,000)	$ (50,000)	$ (31,000)
Percentage of total revenue	1.00%	0.00%	0.00%	0.00%
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (3,602,000)	$ (2,888,000)	$ (7,204,000)	$ (5,053,000)
Percentage of total revenue	61.00%	49.00%	62.00%	49.00%
AUSTRALIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (20,000)	$ (7,000)	$ (20,000)	$ (7,000)
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (4,405,000)	$ (3,705,000)	$ (7,403,000)	$ (6,665,000)
Percentage of total revenue	74.00%	63.00%	64.00%	66.00%
Kopin United States | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (2,950,000)	$ (2,212,000)	$ (5,160,000)	$ (4,166,000)
Percentage of total revenue	50.00%	37.00%	44.00%	40.00%
Kopin United States | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (987,000)	$ (1,009,000)	$ (1,467,000)	$ (1,601,000)
Percentage of total revenue	17.00%	17.00%	13.00%	16.00%
Kopin United States | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (442,000)	$ (479,000)	$ (748,000)	$ (889,000)
Percentage of total revenue	7.00%	8.00%	6.00%	9.00%
Kopin United States | Middle East [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			$ 0
Percentage of total revenue			0.00%
Kopin United States | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (26,000)	$ (5,000)	$ (28,000)	$ (9,000)
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Kopin United States | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (2,976,000)	$ (2,217,000)	$ (5,188,000)	$ (4,175,000)
Percentage of total revenue	50.00%	37.00%	45.00%	41.00%
Kopin United States | AUSTRALIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 0	$ 0	$ 0	$ 0
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (1,539,000)	$ (2,222,000)	$ (4,195,000)	$ (3,641,000)
Percentage of total revenue	26.00%	37.00%	36.00%	35.00%
Industrial [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (608,000)	$ (671,000)	$ (1,994,000)	$ (856,000)
Percentage of total revenue	10.00%	11.00%	17.00%	8.00%
Industrial [Member] | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (468,000)	$ (546,000)	$ (1,161,000)	$ (1,181,000)
Percentage of total revenue	8.00%	9.00%	10.00%	11.00%
Industrial [Member] | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (425,000)	$ (998,000)	$ (995,000)	$ (1,575,000)
Percentage of total revenue	7.00%	17.00%	9.00%	15.00%
Industrial [Member] | Middle East [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			$ (3,000)
Percentage of total revenue			0.00%
Industrial [Member] | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (18,000)	$ 0	$ (22,000)	$ (22,000)
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Industrial [Member] | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (626,000)	$ (671,000)	$ (2,016,000)	$ (878,000)
Percentage of total revenue	11.00%	11.00%	17.00%	9.00%
Industrial [Member] | AUSTRALIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (20,000)	$ (7,000)	$ (20,000)	$ (7,000)
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Operating Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total assets	$ 79,343,000		$ 79,343,000		91,322,000
Operating Segments [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(4,405,000)	$ (3,705,000)	(7,403,000)	$ (6,665,000)
Net Income (Loss) Attributable to Parent	(8,844,000)	(7,141,000)	(14,834,000)	(15,052,000)
Total assets	74,693,000		74,693,000		82,707,000
Operating Segments [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,948,000)	(2,222,000)	(4,604,000)	(3,641,000)
Net Income (Loss) Attributable to Parent	(397,000)	(191,000)	57,000	(138,000)
Total assets	4,650,000		4,650,000		8,615,000
Intersegment Eliminations [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	409,000	0	409,000	0
Intersegment Eliminations [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	0	0	0	0
Intersegment Eliminations [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	409,000	0	409,000	0
Property, Plant and Equipment [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	5,126,000		5,126,000		5,077,000
Property, Plant and Equipment [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	2,249,000		2,249,000		2,456,000
Property, Plant and Equipment [Member] | UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	169,000		169,000		192,000
Property, Plant and Equipment [Member] | CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	2,509,000		2,509,000		338,000
Property, Plant and Equipment [Member] | JAPAN
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	167,000		167,000		206,000
Property, Plant and Equipment [Member] | KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	32,000		32,000		$ 1,885,000
Military Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,637,000)	(2,236,000)	(3,921,000)	(3,573,000)
Military Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,067,000)	(954,000)	(1,865,000)	(1,808,000)
Military Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(570,000)	(1,282,000)	(2,056,000)	(1,765,000)
Research and Development [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,472,000)	(948,000)	(2,081,000)	(1,393,000)
Research and Development [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,322,000)	(939,000)	(1,883,000)	(1,384,000)
Research and Development [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(150,000)	(9,000)	(198,000)	(9,000)
Industrial Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,220,000)	(1,420,000)	(2,979,000)	(2,911,000)
Industrial Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(472,000)	(522,000)	(1,220,000)	(1,109,000)
Industrial Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(748,000)	(898,000)	(1,759,000)	(1,802,000)
Consumer Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,505,000)	(884,000)	(2,396,000)	(1,528,000)
Consumer Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,505,000)	(884,000)	(2,396,000)	(1,528,000)
Consumer Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	0	0	0	0
All Other Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(110,000)	(439,000)	(221,000)	(901,000)
All Other Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(39,000)	(406,000)	(39,000)	(836,000)
All Other Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (71,000)	$ (33,000)	$ (182,000)	$ (65,000)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 30, 2017
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Payables	$ 122,974		$ 122,974		$ 326,877
Receivables	246,005		246,005		414,635
Contract with Customer, Asset, Net	900,000		900,000
Purchases	78,905	$ 173,925	298,909	$ 182,925
Related Party Transaction, Other Revenues from Transactions with Related Party	261,605	0	512,956	0
Goertek [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Payables	122,974		122,974		326,877
Purchases	78,905	173,925	298,909	182,925
Related Party Transaction, Other Revenues from Transactions with Related Party	0	0	0	0
RealWear, Inc. [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Receivables	246,005		246,005		$ 414,635
Contract with Customer, Asset, Net	900,000		900,000
Purchases	0	0	0	0
Related Party Transaction, Other Revenues from Transactions with Related Party	$ 261,605	$ 0	$ 512,956	$ 0

Uncategorized Items - kopn-2018

Label	Element	Value
Retained Earnings [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfAdoptionQuantification	$ 3,059,382