Kopin (KOPN) 10-Q 8 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 29, 2018	Nov. 05, 2018
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 29, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
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 Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		73,135,253

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 29, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 19,367,048	$ 24,848,227
Marketable debt securities, at fair value	26,835,968	43,907,457
Accounts receivable, net of allowance of $468,000 in 2018 and $149,000 in 2017	2,628,139	3,955,123
Contract with Customer, Asset, Net	1,935,262	704,863
Inventory	4,953,908	5,080,797
Prepaid taxes	133,445	264,352
Prepaid expenses and other current assets	1,044,374	978,677
Total current assets	56,898,144	79,739,496
Property, plant and equipment, net	5,075,602	5,077,043
Goodwill	1,761,136	1,780,247
Finite-Lived Intangible Assets, Net	220,909	883,636
Other assets	2,096,578	3,842,068
Financial Instruments, Owned, at Fair Value	5,572,816	0
Total assets	71,625,185	91,322,490
Current liabilities:
Accounts payable	4,229,387	4,918,605
Accrued payroll and expenses	2,169,492	1,636,512
Accrued warranty	587,000	649,000
Contract with Customer, Liability	428,642	896,479
Other accrued liabilities	2,095,098	2,066,025
Income tax payable	1,573	1,416,892
Deferred tax liabilities	547,266	520,000
Total current liabilities	10,058,458	12,103,513
Deferred Revenue, Noncurrent	154,769	374,171
Asset retirement obligations	260,660	269,877
Liabilities, Other than Long-term Debt, Noncurrent	1,925,911	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 81,124,758 shares in 2018 and 80,201,313 shares in 2017; outstanding 73,135,253 shares in 2018 and 73,058,783 shares in 2017	776,485	775,720
Additional paid-in capital	334,985,791	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	3,036,681	3,564,779
Accumulated deficit	(261,631,136)	(240,121,901)
Total Kopin Corporation stockholders’ equity	59,929,152	78,099,269
Noncontrolling interest	(703,765)	(719,422)
Total stockholders’ equity	59,225,387	77,379,847
Total liabilities and stockholders’ equity	$ 71,625,185	$ 91,322,490

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 29, 2018	Dec. 30, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 468,000	$ 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	81,124,758	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		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Revenues:
Research and development revenues	$ 1,482,711	$ 549,765	$ 3,563,341	$ 1,942,819
Revenues	5,126,330	6,139,167	16,723,848	16,444,764
Expenses:
Research and development	4,599,266	5,253,860	13,577,075	14,213,950
Selling, general and administration	7,166,137	5,344,999	21,011,050	16,186,946
Total expenses	15,425,203	14,743,743	45,807,866	41,780,363
Loss from operations	(10,298,873)	(8,604,576)	(29,084,018)	(25,335,599)
Other income and expense:
Interest income	160,875	191,613	486,239	611,532
Other income	241,466	(109,546)	1,360,822	215,883
Foreign currency transaction (losses) gains	(227,447)	224,370	(254,615)	(410,373)
Gain on investments	0	0	2,849,816	274,000
Total other income and expense	174,894	306,437	4,442,262	691,042
Loss before (provision) benefit for income taxes and net loss (income) attributable to noncontrolling interest	(10,123,979)	(8,298,139)	(24,641,756)	(24,644,557)
Tax (provision) benefit	316,000	(4,500)	115,000	1,141,500
Net loss	(9,807,979)	(8,302,639)	(24,526,756)	(23,503,057)
Net loss (income) attributable to noncontrolling interest	16,596	55,217	(41,862)	65,223
Net loss attributable to Kopin Corporation	$ (9,791,383)	$ (8,247,422)	$ (24,568,618)	$ (23,437,834)
Net (loss) income per share
Basic and diluted (usd per share)	$ (0.13)	$ (0.11)	$ (0.34)	$ (0.34)
Weighted average number of common shares
Basic and diluted (in shares)	73,135,253	72,187,688	73,102,979	69,117,640
Product [Member]
Revenues:
Research and development revenues	$ 1,482,711		$ 3,563,341
Revenues	3,643,619	$ 5,589,402	13,160,507	$ 14,501,945
Other income and expense:
Cost of Goods and Services Sold	3,659,800	$ 4,144,884	11,219,741	$ 11,379,467
Net loss attributable to Kopin Corporation	$ (9,791,383)		$ (24,568,618)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (9,807,979)	$ (8,302,639)	$ (24,526,756)	$ (23,503,057)
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	68,890	(272,618)	(266,807)	658,443
Unrealized holding losses on marketable securities	(103,212)	(29,584)	(313,348)	108,196
Reclassification of holding losses in net loss	27,620	(1,238)	25,852	(5,138)
Other comprehensive (loss) income, net of tax	(6,702)	(303,440)	(554,303)	761,501
Comprehensive loss	(9,814,681)	(8,606,079)	(25,081,059)	(22,741,556)
Comprehensive loss attributable to the noncontrolling interest	13,788	63,306	(15,657)	79,660
Comprehensive loss attributable to controlling interest	$ (9,800,893)	$ (8,542,773)	$ (25,096,716)	$ (22,661,896)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income	Accumulated Deficit	Total Kopin Corporation Stockholders’ Equity	Noncontrolling Interest
Beginning balance at Dec. 31, 2016	$ 74,219,643	$ 766,409	$ 328,524,644	$ (42,741,551)	$ 1,570,971	$ (214,042,787)	$ 74,077,686	$ 141,957
Beginning Balance (in shares) at Dec. 31, 2016		76,640,943
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	2,484,757		2,484,757				2,484,757
Vesting of restricted stock (shares)		60,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures		$ 600	(600)
Other comprehensive loss	761,501				775,938		775,938	(14,437)
Stock Issued During Period, Value, Treasury Stock Reissued	(24,664,250)			(25,502,882)		(838,632)	(24,664,250)
Net loss	(23,503,057)					(23,437,834)	(23,437,834)	(65,223)
Ending balance at Sep. 30, 2017	78,627,094	$ 767,009	331,008,801	(17,238,669)	2,346,909	(238,319,253)	78,564,797	62,297
Ending Balance (in shares) at Sep. 30, 2017		76,700,943
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	3,878,619		3,878,619				3,878,619
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	(11,403)	$ (35)	(11,368)				(11,403)
Other comprehensive loss	(554,303)				(528,098)		(528,098)	(26,205)
Gain (Loss) on Sale of Treasury Stock	3,059,383						3,059,383
Net loss	(24,526,756)					(24,568,618)	(24,568,618)	41,862
Ending balance at Sep. 29, 2018	$ 59,225,387	$ 776,485	$ 334,985,791	$ (17,238,669)	$ 3,036,681	$ (261,631,136)	$ 59,929,152	$ (703,765)
Ending Balance (in shares) at Sep. 29, 2018		77,648,508

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (24,526,756)	$ (23,503,057)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	1,688,715	1,878,363
Stock-based compensation	3,878,619	2,990,157
Foreign currency losses	269,239	400,542
Provision for Doubtful Accounts	(333,889)	0
Unrealized gain on investments	(2,849,816)	(274,000)
Deferred income taxes	70,803	(1,170,017)
Other non-cash items	519,027	781,927
Changes in assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	1,504,218	71,400
Increase (Decrease) in Cost in Excess of Billing on Uncompleted Contract	1,619,875	0
Inventory	(1,551,859)	(2,519,197)
Prepaid expenses and other current assets	144,421	13,345
Accounts payable and accrued expenses	(664,524)	1,743,215
Billings in excess of revenue earned	49,174	(253,480)
Net cash used in operating activities	(20,182,753)	(19,840,802)
Cash flows provided by investing activities:
Other assets	(7,616)	(79,916)
Capital expenditures	(959,488)	(1,341,744)
Proceeds from sale of marketable debt securities	21,858,785	33,395,422
Payments to Acquire Equity Method Investments	(1,000,000)	0
Purchase of marketable debt securities	(4,910,630)	(22,974,668)
Cash paid for acquisition, net of cash acquired	0	(3,690,047)
Net cash provided by investing activities	14,981,051	5,309,047
Cash flows (used in) provided by financing activities:
Proceeds from Sale of Treasury Stock	0	24,664,250
Payments Related to Tax Withholding for Share-based Compensation	11,403	0
Net Cash Provided by (Used in) Financing Activities	(11,403)	24,664,250
Effect of exchange rate changes on cash	(268,074)	(72,436)
Net (decrease) increase in cash and cash equivalents	(5,481,179)	10,060,059
Cash and equivalents:
Beginning of period	24,848,227	25,882,554
End of period	19,367,048
Supplemental disclosure of cash flow information:
Income taxes paid	$ 1,300,000	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 29, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements of Kopin Corporation as of September 29, 2018 and for the three and nine month periods ended September 29, 2018 and September 30, 2017 are unaudited and include all adjustments that 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 fiscal 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. As used in this report, the terms "we", "us", "our", "Kopin" and the "Company" mean Kopin Corporation and its subsidiaries, unless the context indicates another meaning.

ACCOUNTING STANDARDS (Notes)

ACCOUNTING STANDARDS (Notes)	9 Months Ended
	Sep. 29, 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 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 Company will adopt the standard effective at the beginning of fiscal year 2019. 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 the Company does 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. 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 fiscal 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 either derived from the sales of components for use in military applications or our wearable technology components that can be integrated to create industrial and consumer 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 and unbilled receivables on the balance sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. 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 Contract liabilities and billings in excess of revenue earned on the balance sheets. 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 is 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 September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 3,643,619 $ 3,878,651 $ (235,032 ) Research and development revenues 1,482,711 1,569,255 (86,544 ) Cost of product revenues 3,659,800 3,497,549 162,251 Net loss attributable to Kopin Corporation $ (9,791,383 ) $ (9,307,556 ) $ (483,827 ) Nine Months Ended September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 13,160,507 $ 14,867,927 $ (1,707,420 ) Research and development revenues 3,563,341 3,822,973 (259,632 ) Cost of product revenues 11,219,741 11,997,670 (777,929 ) Net loss attributable to Kopin Corporation $ (24,568,618 ) $ (23,379,495 ) $ (1,189,123 ) See Note 13. 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 63% and 91% of the Company's total revenue for the three months ended September 29, 2018 and September 30, 2017 , respectively, and 63% and 88% of the Company's total revenue for the nine months ended September 29, 2018 and September 30, 2017 , respectively. The Company's performance obligations that were satisfied over time accounted for 37% and 9% of the Company's total revenue for the three months ended September 29, 2018 and September 30, 2017 , respectively, and 37% and 12% of the Company's total revenue for the nine months ended September 29, 2018 and September 30, 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 September 29, 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $8.8 million . The Company expects to recognize revenue on the remaining performance obligations of $8.8 million over the next 12 months.

CASH AND EQUIVALENTS AND MARKET

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	9 Months Ended
	Sep. 29, 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 nine months ended September 29, 2018 and the fiscal year ended December 30, 2017 . Investments in available-for-sale marketable debt securities were as follows at September 29, 2018 and December 30, 2017 : Amortized Cost Unrealized (Losses) Gains Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 16,070,511 $ 35,014,593 $ (414,404 ) $ (288,782 ) $ 15,656,107 $ 34,725,811 Corporate debt 11,178,825 8,988,608 1,036 (7,702 ) 11,179,861 8,980,906 Certificates of deposit — 201,000 — (260 ) — 200,740 Total $ 27,249,336 $ 44,204,201 $ (413,368 ) $ (296,744 ) $ 26,835,968 $ 43,907,457 The contractual maturity of the Company’s marketable debt securities was as follows at September 29, 2018 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 6,223,207 $ 9,432,900 $ — $ 15,656,107 Corporate debt 3,213,495 7,966,366 — 11,179,861 Total $ 9,436,702 $ 17,399,266 $ — $ 26,835,968 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 sheets 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 nine months ended September 29, 2018 and September 30, 2017 .

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 29, 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 September 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 19,367,048 $ 19,367,048 $ — $ — U.S. Government Securities 15,656,107 998,100 14,658,007 — Corporate Debt 11,179,861 — 11,179,861 — GCS Holdings 307,644 307,644 — — Equity Investments 5,572,816 — — 5,572,816 $ 52,083,476 $ 20,672,792 $ 25,837,868 $ 5,572,816 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 were as follows: December 30, 2017 Net unrealized losses Purchases, issuances and settlements Transfers in and or out of Level 3 September 29, 2018 Equity Investments $ — $ (277,000 ) $ 5,849,816 $ — $ 5,572,816 Warrant 2,000,000 (50,184 ) (1,949,816 ) — — $ 2,000,000 $ (327,184 ) $ 3,900,000 $ — $ 5,572,816 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 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. See Note 8. Equity Investments for additional information regarding the Company's equity investments.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 29, 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 September 29, 2018 and December 30, 2017 : September 29, 2018 December 30, 2017 Raw materials $ 2,438,941 $ 2,070,153 Work-in-process 1,263,099 1,829,805 Finished goods 1,251,868 1,180,839 $ 4,953,908 $ 5,080,797

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 29, 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 Nine Months Ended September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Non-vested restricted common stock 3,476,249 2,968,874 3,476,249 2,968,874

STOCKHOLDERS' EQUITY AND STOCK-

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 29, 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 that 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 that 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 1,549,000 2.25 Forfeited (622,025 ) 4.13 Vested (80,000 ) 3.64 Balance, September 29, 2018 3,476,249 $ 2.69 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 September 29, 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 nine months ended September 29, 2018 and September 30, 2017 (no tax benefits were recognized): Three Months Ended Nine Months Ended September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Cost of product revenues $ 52,368 $ 142,604 $ 318,519 $ 405,778 Research and development 159,436 203,288 627,519 616,500 Selling, general and administrative 979,026 676,137 2,932,581 1,967,879 Total $ 1,190,830 $ 1,022,029 $ 3,878,619 $ 2,990,157 Unrecognized compensation expense for non-vested restricted common stock as of September 29, 2018 totaled $4.6 million and is expected to be recognized over a weighted average period of approximately two years.

EQUITY INVESTMENTS

EQUITY INVESTMENTS	9 Months Ended
	Sep. 29, 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 March 31, 2018. The Company also contributed certain intellectual property. As of September 29, 2018 , the Company owns 12.5% interest in this investment and the carrying value of the Company's investment is $3.9 million . The Company recorded a $0.3 million unrealized loss in the nine months ended September 29, 2018 in this equity investment due to a fluctuation in the foreign exchange rate. The fair value of this equity investment is approximately $3.6 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 Company recorded an unrealized loss of less than $0.1 million in the nine months ended September 29, 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 fair value of this equity investment is approximately $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 during the three months ended September 29, 2018 .

(Notes)

(Notes)	9 Months Ended
	Sep. 29, 2018
Product Warranties Disclosures [Abstract]
ACCRUED WARRANTY	ACCRUED WARRANTY The Company typically warrants its products against defect for 12 to 18 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 nine months ended September 29, 2018 were as follows: Balance, December 30, 2017 $ 649,000 Additions 120,000 Claims (182,000 ) Balance, September 29, 2018 $ 587,000 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 to 18 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 $0.5 million of deferred revenue related to extended warranties.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recorded a tax benefit of approximately $0.3 million and $0.1 million for the three months and nine months ended September 29, 2018 , respectively. The tax benefit for the three months and nine months ended September 29, 2018 was due to a change in estimate related to deferred tax liabilities for the Company's withholding tax on future repatriated earnings from the Company's Korean subsidiary. The Company’s tax benefit of approximately $1.1 million for the nine months ended September 30, 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 nine months ended September 30, 2017 . As of September 29, 2018 , the Company has available for tax purposes U.S. federal NOLs of approximately $184.0 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 of NVIS, Inc. 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 where 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 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	9 Months Ended
	Sep. 29, 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 (19,111 ) — (19,111 ) Balance, September 29, 2018 $ 872,572 $ 888,564 $ 1,761,136 The Company recognized $0.2 million and $0.5 million of amortization expense for the three months ended September 29, 2018 and September 30, 2017 , respectively, and $0.7 million and $1.1 million of amortization expense for the nine months ended September 29, 2018 and September 30, 2017 , respectively, related to intangible assets. At September 29, 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 $2.2 million and $1.6 million , respectively, and a total net book value of $0.2 million and $0.9 million , respectively. The intangibles have a remaining life of less than one year as of September 29, 2018 .

CONTRACT ASSETS AND CONTRACT LI

CONTRACT ASSETS AND CONTRACT LIABILITIES (Notes)	9 Months Ended
	Sep. 29, 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: September 29, 2018 December 30, 2017 $ Change % Change Contract assets—current $ 1,935,262 $ 704,863 $ 1,230,399 175 % Contract assets—noncurrent 400,000 — 400,000 — % Contract liabilities—current (428,642 ) (1,181,712 ) 753,070 (64 )% Contract liabilities—noncurrent (154,769 ) (374,171 ) 219,402 (59 )% Net contract assets (liabilities) $ 1,751,851 $ (851,020 ) $ 2,602,871 (306 )% The $2.6 million increase in the Company's net contract assets (liabilities) from December 30, 2017 to September 29, 2018 was primarily due to the adoption of Topic 606. In the three and nine months ended September 29, 2018 , the Company recognized revenue of less than $0.1 million and $0.2 million , respectively, related to our contract liabilities at December 31, 2017. In the three and nine months ended September 30, 2017 , the Company recognized revenue of $0.1 million and $0.3 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 nine months ended September 29, 2018 and September 30, 2017 .

SEGMENTS AND GEOGRAPHICAL INFOR

SEGMENTS AND GEOGRAPHICAL INFORMATION	9 Months Ended
	Sep. 29, 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 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 Nine Months Ended Total Revenue (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ 3,629 $ 3,744 $ 11,033 $ 10,409 Industrial 1,895 2,395 6,549 6,036 Eliminations (398 ) — (858 ) — Total $ 5,126 $ 6,139 $ 16,724 $ 16,445 Three Months Ended Nine Months Ended Total Intersegment Revenue (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ — $ — $ — $ — Industrial 398 — 858 — Total $ 398 $ — $ 858 $ — Three Months Ended Nine Months Ended Net Loss Attributable to Kopin (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ (9,814 ) $ (8,117 ) $ (24,650 ) $ (23,170 ) Industrial 23 (130 ) 81 (268 ) Total $ (9,791 ) $ (8,247 ) $ (24,569 ) $ (23,438 ) Total Assets (in thousands) September 29, 2018 December 30, 2017 Kopin $ 62,573 $ 82,707 Industrial 9,052 8,615 Total $ 71,625 $ 91,322 Total long-live assets by country at September 29, 2018 and December 30, 2017 were: Total Long-lived Assets (in thousands) September 29, 2018 December 30, 2017 U.S. $ 2,103 $ 2,456 United Kingdom 228 192 China 2,575 338 Japan 142 206 Korea 28 1,885 Total $ 5,076 $ 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 nine months ended September 29, 2018 and September 30, 2017 , the Company derived its sales from the following geographies: Three Months Ended September 29, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,427 47 % $ 820 16 % $ 3,247 63 % Other Americas 14 — 6 — 20 — Total Americas 2,441 48 826 16 3,267 64 Asia-Pacific 863 17 324 6 1,187 23 Europe 325 6 341 7 666 13 Other — — 6 — 6 — Total Revenues $ 3,629 71 % $ 1,497 29 % $ 5,126 100 % Three Months Ended September 30, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,000 33 % $ 886 14 % $ 2,886 47 % Other Americas 3 — — — 3 — Total Americas 2,003 33 886 14 2,889 47 Asia-Pacific 1,200 20 168 3 1,368 22 Europe 541 9 1,341 22 1,882 31 Total Revenues $ 3,744 61 % $ 2,395 39 % $ 6,139 100 % Nine Months Ended September 29, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 7,586 45 % $ 2,814 17 % $ 10,400 62 % Other Americas 43 1 29 — 72 1 Total Americas 7,629 46 2,843 17 10,472 63 Asia-Pacific 2,331 14 1,484 9 3,815 23 Europe 1,073 6 1,336 8 2,409 14 Other — — 28 — 28 — Total Revenues $ 11,033 66 % $ 5,691 34 % $ 16,724 100 % Nine Months Ended September 30, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 6,166 37 % $ 1,742 11 % $ 7,908 48 % Other Americas 13 — 22 — 35 — Total Americas 6,179 37 1,764 11 7,943 48 Asia-Pacific 2,800 17 1,349 8 4,149 25 Europe 1,430 9 2,915 18 4,345 27 Other — — 8 — 8 — Total Revenues $ 10,409 63 % $ 6,036 37 % $ 16,445 100 % During the three and nine months ended September 29, 2018 and September 30, 2017 , the Company derived its sales from the following display applications: Three Months Ended September 29, 2018 Three Months Ended September 30, 2017 (In thousands) Kopin Industrial Total Kopin Industrial Total Military $ 582 $ 917 $ 1,499 $ 913 $ 1,872 $ 2,785 Industrial 721 562 1,283 657 519 1,176 Consumer 816 — 816 1,282 — 1,282 R&D 1,482 1 1,483 550 — 550 Other 28 17 45 342 4 346 Total Revenues $ 3,629 $ 1,497 $ 5,126 $ 3,744 $ 2,395 $ 6,139 Nine Months Ended September 29, 2018 Nine Months Ended September 30, 2017 (In thousands) Kopin Industrial Total Kopin Industrial Total Military $ 2,448 $ 2,972 $ 5,420 $ 2,721 $ 3,637 $ 6,358 Industrial 1,941 2,320 4,261 1,765 2,321 4,086 Consumer 3,213 — 3,213 2,811 — 2,811 R&D 3,363 200 3,563 1,934 9 1,943 Other 68 199 267 1,178 69 1,247 Total Revenues $ 11,033 $ 5,691 $ 16,724 $ 10,409 $ 6,036 $ 16,445

LITIGATION

LITIGATION	9 Months Ended
	Sep. 29, 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 March 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 September 29, 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	9 Months Ended
	Sep. 29, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company may from time to time enter into agreements with stockholders, 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 to enhance its product offering. During the three and nine month periods ended September 29, 2018 and September 30, 2017 , the Company had the following transactions with related parties: Three Months Ended September 29, 2018 September 30, 2017 Sales Purchases Sales Purchases Goertek $ — $ 90,594 $ — $ 207,694 RealWear, Inc. 634,834 — 48,320 — $ 634,834 $ 90,594 $ 48,320 $ 207,694 Nine Months Ended September 29, 2018 September 30, 2017 Sales Purchases Sales Purchases Goertek $ — $ 389,503 $ — $ 390,619 RealWear, Inc. 1,147,789 — 109,952 — $ 1,147,789 $ 389,503 $ 109,952 $ 390,619 The Company had the following receivables, contract assets and payables with related parties: September 29, 2018 December 30, 2017 Receivables Total contract assets Payables Receivables Payables Goertek $ — $ — $ 145,538 $ — $ 326,877 RealWear, Inc. 589,358 900,000 — 414,635 — $ 589,358 $ 900,000 $ 145,538 $ 414,635 $ 326,877

ACCOUNTING STANDARDS (Policies)

ACCOUNTING STANDARDS (Policies)	9 Months Ended
	Sep. 29, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Substantially all of our revenues are either derived from the sales of components for use in military applications or our wearable technology components that can be integrated to create industrial and consumer 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 and unbilled receivables on the balance sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. 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 Contract liabilities and billings in excess of revenue earned on the balance sheets. 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 is 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 September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 3,643,619 $ 3,878,651 $ (235,032 ) Research and development revenues 1,482,711 1,569,255 (86,544 ) Cost of product revenues 3,659,800 3,497,549 162,251 Net loss attributable to Kopin Corporation $ (9,791,383 ) $ (9,307,556 ) $ (483,827 ) Nine Months Ended September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 13,160,507 $ 14,867,927 $ (1,707,420 ) Research and development revenues 3,563,341 3,822,973 (259,632 ) Cost of product revenues 11,219,741 11,997,670 (777,929 ) Net loss attributable to Kopin Corporation $ (24,568,618 ) $ (23,379,495 ) $ (1,189,123 ) See Note 13. 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 63% and 91% of the Company's total revenue for the three months ended September 29, 2018 and September 30, 2017 , respectively, and 63% and 88% of the Company's total revenue for the nine months ended September 29, 2018 and September 30, 2017 , respectively. The Company's performance obligations that were satisfied over time accounted for 37% and 9% of the Company's total revenue for the three months ended September 29, 2018 and September 30, 2017 , respectively, and 37% and 12% of the Company's total revenue for the nine months ended September 29, 2018 and September 30, 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 September 29, 2018 , the aggregate amount of the transaction price allocated to remaining performance obligations was $8.8 million . The Company expects to recognize revenue on the remaining performance obligations of $8.8 million over the next 12 months.

ACCOUNTING STANDARDS (Tables)

ACCOUNTING STANDARDS (Tables)	9 Months Ended
	Sep. 29, 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 September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 3,643,619 $ 3,878,651 $ (235,032 ) Research and development revenues 1,482,711 1,569,255 (86,544 ) Cost of product revenues 3,659,800 3,497,549 162,251 Net loss attributable to Kopin Corporation $ (9,791,383 ) $ (9,307,556 ) $ (483,827 ) Nine Months Ended September 29, 2018 Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 13,160,507 $ 14,867,927 $ (1,707,420 ) Research and development revenues 3,563,341 3,822,973 (259,632 ) Cost of product revenues 11,219,741 11,997,670 (777,929 ) Net loss attributable to Kopin Corporation $ (24,568,618 ) $ (23,379,495 ) $ (1,189,123 )

CASH AND EQUIVALENTS AND MARK_2

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables)	9 Months Ended
	Sep. 29, 2018
Cash and Equivalents and Marketable Securities Disclosure [Abstract]
Cash Cash Equivalents and Marketable Securities Table	Investments in available-for-sale marketable debt securities were as follows at September 29, 2018 and December 30, 2017 : Amortized Cost Unrealized (Losses) Gains Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 16,070,511 $ 35,014,593 $ (414,404 ) $ (288,782 ) $ 15,656,107 $ 34,725,811 Corporate debt 11,178,825 8,988,608 1,036 (7,702 ) 11,179,861 8,980,906 Certificates of deposit — 201,000 — (260 ) — 200,740 Total $ 27,249,336 $ 44,204,201 $ (413,368 ) $ (296,744 ) $ 26,835,968 $ 43,907,457
Marketable Debt Securities	The contractual maturity of the Company’s marketable debt securities was as follows at September 29, 2018 : Less than One year One to Five years Greater than Five years Total U.S. government and agency backed securities $ 6,223,207 $ 9,432,900 $ — $ 15,656,107 Corporate debt 3,213,495 7,966,366 — 11,179,861 Total $ 9,436,702 $ 17,399,266 $ — $ 26,835,968

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 29, 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 were as follows: December 30, 2017 Net unrealized losses Purchases, issuances and settlements Transfers in and or out of Level 3 September 29, 2018 Equity Investments $ — $ (277,000 ) $ 5,849,816 $ — $ 5,572,816 Warrant 2,000,000 (50,184 ) (1,949,816 ) — — $ 2,000,000 $ (327,184 ) $ 3,900,000 $ — $ 5,572,816
Fair Value Measurements of Financial Instruments	Fair Value Measurement September 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 19,367,048 $ 19,367,048 $ — $ — U.S. Government Securities 15,656,107 998,100 14,658,007 — Corporate Debt 11,179,861 — 11,179,861 — GCS Holdings 307,644 307,644 — — Equity Investments 5,572,816 — — 5,572,816 $ 52,083,476 $ 20,672,792 $ 25,837,868 $ 5,572,816 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)	9 Months Ended
	Sep. 29, 2018
Inventory Disclosure [Abstract]
Inventory Stated at the Lower of Cost or Market	and consist of the following at September 29, 2018 and December 30, 2017 : September 29, 2018 December 30, 2017 Raw materials $ 2,438,941 $ 2,070,153 Work-in-process 1,263,099 1,829,805 Finished goods 1,251,868 1,180,839 $ 4,953,908 $ 5,080,797

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 29, 2018
Earnings Per Share [Abstract]
Weighted Average Common Shares Outstanding-Diluted	Three Months Ended Nine Months Ended September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Non-vested restricted common stock 3,476,249 2,968,874 3,476,249 2,968,874

STOCKHOLDERS' EQUITY AND STOC_2

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 29, 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 September 29, 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 1,549,000 2.25 Forfeited (622,025 ) 4.13 Vested (80,000 ) 3.64 Balance, September 29, 2018 3,476,249 $ 2.69
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 nine months ended September 29, 2018 and September 30, 2017 (no tax benefits were recognized): Three Months Ended Nine Months Ended September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Cost of product revenues $ 52,368 $ 142,604 $ 318,519 $ 405,778 Research and development 159,436 203,288 627,519 616,500 Selling, general and administrative 979,026 676,137 2,932,581 1,967,879 Total $ 1,190,830 $ 1,022,029 $ 3,878,619 $ 2,990,157 Unr

ACCRUED WARRANTY (Tables)

ACCRUED WARRANTY (Tables)	9 Months Ended
	Sep. 29, 2018
Product Warranties Disclosures [Abstract]
Accrued Warranty	Changes in the accrued warranty for the nine months ended September 29, 2018 were as follows: Balance, December 30, 2017 $ 649,000 Additions 120,000 Claims (182,000 ) Balance, September 29, 2018 $ 587,000

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 29, 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 (19,111 ) — (19,111 ) Balance, September 29, 2018 $ 872,572 $ 888,564 $ 1,761,136

CONTRACT ASSETS AND CONTRACT _2

CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)	9 Months Ended
	Sep. 29, 2018
Contract Assets and Contract Liabilities [Abstract]
Contract with Customer, Asset and Liability [Table Text Block]	Net contract assets (liabilities) consisted of the following: September 29, 2018 December 30, 2017 $ Change % Change Contract assets—current $ 1,935,262 $ 704,863 $ 1,230,399 175 % Contract assets—noncurrent 400,000 — 400,000 — % Contract liabilities—current (428,642 ) (1,181,712 ) 753,070 (64 )% Contract liabilities—noncurrent (154,769 ) (374,171 ) 219,402 (59 )% Net contract assets (liabilities) $ 1,751,851 $ (851,020 ) $ 2,602,871 (306 )%

SEGMENTS AND GEOGRAPHICAL INF_2

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	9 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment financial results were as follows: Three Months Ended Nine Months Ended Total Revenue (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ 3,629 $ 3,744 $ 11,033 $ 10,409 Industrial 1,895 2,395 6,549 6,036 Eliminations (398 ) — (858 ) — Total $ 5,126 $ 6,139 $ 16,724 $ 16,445 Three Months Ended Nine Months Ended Total Intersegment Revenue (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ — $ — $ — $ — Industrial 398 — 858 — Total $ 398 $ — $ 858 $ — Three Months Ended Nine Months Ended Net Loss Attributable to Kopin (in thousands) September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017 Kopin $ (9,814 ) $ (8,117 ) $ (24,650 ) $ (23,170 ) Industrial 23 (130 ) 81 (268 ) Total $ (9,791 ) $ (8,247 ) $ (24,569 ) $ (23,438 ) Total Assets (in thousands) September 29, 2018 December 30, 2017 Kopin $ 62,573 $ 82,707 Industrial 9,052 8,615 Total $ 71,625 $ 91,322
Long-lived Assets by Geographic Areas [Table Text Block]	Total long-live assets by country at September 29, 2018 and December 30, 2017 were: Total Long-lived Assets (in thousands) September 29, 2018 December 30, 2017 U.S. $ 2,103 $ 2,456 United Kingdom 228 192 China 2,575 338 Japan 142 206 Korea 28 1,885 Total $ 5,076 $ 5,077
Percentage of Net Revenues by Geographies	uring the three and nine months ended September 29, 2018 and September 30, 2017 , the Company derived its sales from the following geograph
Segment Information by Revenue Type	es: Three Months Ended September 29, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,427 47 % $ 820 16 % $ 3,247 63 % Other Americas 14 — 6 — 20 — Total Americas 2,441 48 826 16 3,267 64 Asia-Pacific 863 17 324 6 1,187 23 Europe 325 6 341 7 666 13 Other — — 6 — 6 — Total Revenues $ 3,629 71 % $ 1,497 29 % $ 5,126 100 % Three Months Ended September 30, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,000 33 % $ 886 14 % $ 2,886 47 % Other Americas 3 — — — 3 — Total Americas 2,003 33 886 14 2,889 47 Asia-Pacific 1,200 20 168 3 1,368 22 Europe 541 9 1,341 22 1,882 31 Total Revenues $ 3,744 61 % $ 2,395 39 % $ 6,139 100 % Nine Months Ended September 29, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 7,586 45 % $ 2,814 17 % $ 10,400 62 % Other Americas 43 1 29 — 72 1 Total Americas 7,629 46 2,843 17 10,472 63 Asia-Pacific 2,331 14 1,484 9 3,815 23 Europe 1,073 6 1,336 8 2,409 14 Other — — 28 — 28 — Total Revenues $ 11,033 66 % $ 5,691 34 % $ 16,724 100 % Nine Months Ended September 30, 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 6,166 37 % $ 1,742 11 % $ 7,908 48 % Other Americas 13 — 22 — 35 — Total Americas 6,179 37 1,764 11 7,943 48 Asia-Pacific 2,800 17 1,349 8 4,149 25 Europe 1,430 9 2,915 18 4,345 27 Other — — 8 — 8 — Total Revenues $ 10,409 63 % $ 6,036 37 % $ 16,445 100 % During the three and nine months ended September 29, 2018 and September 30, 2017 , the Company derived its sales from the following display app

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 29, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	During the three and nine month periods ended September 29, 2018 and September 30, 2017 , the Company had the following transactions with related parties: Three Months Ended September 29, 2018 September 30, 2017 Sales Purchases Sales Purchases Goertek $ — $ 90,594 $ — $ 207,694 RealWear, Inc. 634,834 — 48,320 — $ 634,834 $ 90,594 $ 48,320 $ 207,694 Nine Months Ended September 29, 2018 September 30, 2017 Sales Purchases Sales Purchases Goertek $ — $ 389,503 $ — $ 390,619 RealWear, Inc. 1,147,789 — 109,952 — $ 1,147,789 $ 389,503 $ 109,952 $ 390,619 The Company had the following receivables, contract assets and payables with related parties: September 29, 2018 December 30, 2017 Receivables Total contract assets Payables Receivables Payables Goertek $ — $ — $ 145,538 $ — $ 326,877 RealWear, Inc. 589,358 900,000 — 414,635 — $ 589,358 $ 900,000 $ 145,538 $ 414,635 $ 326,877

ACCOUNTING STANDARDS (Details)

ACCOUNTING STANDARDS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 30, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 8,800,000		$ 8,800,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months		12 months
Revenues	$ (5,126,330)	$ (6,139,167)	$ (16,723,848)	$ (16,444,764)
Contract with Customer, Asset, Net	1,935,262		1,935,262		$ 3,555,137	$ 704,863
Inventory	(4,953,908)		(4,953,908)		(3,998,168)	(5,080,797)
Other assets	2,096,578		2,096,578		4,242,068	3,842,068
Total contract liabilities and billings in excess of revenue earned						1,555,883
Contract with Customer, Liability	(428,642)		(428,642)		(664,146)	(896,479)
Accumulated deficit	(261,631,136)		(261,631,136)		(237,062,519)	$ (240,121,901)
Research and development revenues	(1,482,711)	(549,765)	(3,563,341)	(1,942,819)
Net Income (Loss) Attributable to Parent	(9,791,383)	(8,247,422)	(24,568,618)	(23,437,834)
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	(3,643,619)	(5,589,402)	(13,160,507)	(14,501,945)
Research and development revenues	(1,482,711)		(3,563,341)
Cost of Goods and Services Sold	3,659,800	$ 4,144,884	11,219,741	$ 11,379,467
Net Income (Loss) Attributable to Parent	(9,791,383)		(24,568,618)
Product [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	(3,878,651)		(14,867,927)
Research and development revenues	(1,569,255)		(3,822,973)
Cost of Goods and Services Sold	3,497,549		11,997,670
Net Income (Loss) Attributable to Parent	(9,307,556)		(23,379,495)
Product [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	(235,032)		(1,707,420)
Research and development revenues	(86,544)		(259,632)
Cost of Goods and Services Sold	162,251		777,929
Net Income (Loss) Attributable to Parent	$ (483,827)		$ (1,189,123)
Transferred at Point in Time [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers	63.00%	91.00%	63.00%	88.00%
Transferred over Time [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers	37.00%	9.00%	37.00%	12.00%

CASH AND EQUIVALENTS AND MARK_3

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Details) - USD ($)	Sep. 29, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 27,249,336	$ 44,204,201
Unrealized Losses	(413,368)	(296,744)
Fair Value	26,835,968	43,907,457
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	9,436,702
One to five years	17,399,266
Greater than five years	0
Available-for-sale Securities	26,835,968
U.S. government and agency backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	16,070,511	35,014,593
Unrealized Losses	(414,404)	(288,782)
Fair Value	15,656,107
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	6,223,207
One to five years	9,432,900
Greater than five years	0
Available-for-sale Securities	15,656,107	34,725,811
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	11,178,825	8,988,608
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,036
Unrealized Losses		(7,702)
Fair Value	11,179,861	8,980,906
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than one year	3,213,495
One to five years	7,966,366
Greater than five years	0
Available-for-sale Securities	11,179,861
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		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 30, 2017
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 52,083,476		$ 52,083,476		$ 71,234,230
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	20,672,792		20,672,792		32,254,096
Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	25,837,868		25,837,868		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	5,572,816		5,572,816		2,000,000
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)			(327,184)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3			0
Equity Investment One [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)			(277,000)
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)			5,849,816
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3			0
Financial Instruments, Owned, at Fair Value	5,572,816		5,572,816
Warrant [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)			(1,949,816)
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			0
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	11,179,861		11,179,861		8,980,906
Corporate Debt Securities [Member] | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	11,179,861		11,179,861		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	15,656,107		15,656,107		34,725,811
U.S. Government Securities | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	998,100		998,100		6,927,323
U.S. Government Securities | Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	14,658,007		14,658,007		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	19,367,048		19,367,048		24,848,227
Cash and Cash Equivalents | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	19,367,048		19,367,048		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	5,572,816		5,572,816
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	5,572,816		5,572,816
GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	307,644		307,644		478,546
GCS Holdings | Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	307,644		307,644		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 ($)	Sep. 29, 2018	Dec. 31, 2017	Dec. 30, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 2,438,941		$ 2,070,153
Work-in-process	1,263,099		1,829,805
Finished goods	1,251,868		1,180,839
Inventory	$ 4,953,908	$ 3,998,168	$ 5,080,797

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 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	3,476,249	2,968,874	3,476,249	2,968,874

STOCKHOLDERS' EQUITY AND STOC_3

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Millions	9 Months Ended	12 Months Ended
	Sep. 29, 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	$ 4,600,000
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 STOC_4

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION - Summary of Activity for Nonvested Restricted Common Stock Awards (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 29, 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	1,549,000
Forfeited	(622,025)
Vested	(80,000)
Ending Balance	3,476,249	2,629,274
Weighted Average Grant Fair Value
Beginning Balance	$ 3.31
Granted	2.25
Forfeited	4.13
Vested	3.64
Ending Balance	$ 2.69	$ 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 STOC_5

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION - Expense Related to Employee Stock Options and Nonvested Restricted Common Stock Awards (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	$ 1,190,830	$ 1,022,029	$ 3,878,619	$ 2,990,157
Cost of product revenues
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	52,368	142,604	318,519	405,778
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	159,436	203,288	627,519	616,500
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated Share-based Compensation Expense	$ 979,026	$ 676,137	$ 2,932,581	$ 1,967,879

EQUITY INVESTMENTS (Details)

EQUITY INVESTMENTS (Details) - USD ($)	9 Months Ended
	Sep. 29, 2018	Dec. 30, 2017
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	$ 52,083,476	$ 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	$ 5,572,816	$ 2,000,000
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(327,184)
Fair Value, Inputs, Level 3 [Member] | Equity Securities [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	5,572,816
Equity Investment One [Member] | Fair Value, Inputs, Level 3 [Member]
Schedule of Equity Method Investments [Line Items]
Financial Instruments, Owned, at Fair Value	3,600,000
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)	9 Months Ended
	Sep. 29, 2018USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning Balance	$ 649,000
Additions	120,000
Claim and reversals	(182,000)
Ending Balance	$ 587,000
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	18 months
Extended Warranties [Member]
Product Warranty Liability [Line Items]
Deferred Revenue	$ 500,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Income Taxes [Line Items]
Tax (provision) benefit	$ 316,000	$ (4,500)	$ 115,000	$ 1,141,500
Current Foreign Tax Expense (Benefit)				100,000
Reduction in net deferred tax assets				$ (1,000,000)
Operating Loss Carryforwards	$ 184,000,000		$ 184,000,000
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Percent			16.50%

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 30, 2017
Goodwill [Roll Forward]
December 30, 2017			$ 1,780,247
Change due to exchange rate fluctuations			(19,111)
Period End	$ 1,761,136		1,761,136
Amortization of Intangible Assets	500,000	$ 200,000	700,000	$ 1,100,000
Intangible Assets, Gross (Excluding Goodwill)					$ 2,500,000
Finite-Lived Intangible Assets, Accumulated Amortization	2,200,000		2,200,000		1,600,000
Finite-Lived Intangible Assets, Net	220,909		$ 220,909		$ 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			(19,111)
Period End	872,572		872,572
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 _3

CONTRACT ASSETS AND CONTRACT LIABILITIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 30, 2017
Contract Assets and Contract Liabilities [Abstract]
Contract with Customer, Asset, Net	$ 1,935,262		$ 1,935,262		$ 3,555,137	$ 704,863
Change in Contract Assets	$ 1,230,399		$ 1,230,399
Change in Contract Asset Percent Change	175.00%		175.00%
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	$ (428,642)		$ (428,642)			(1,181,712)
Change in Contract Liabilities	$ 753,070		$ 753,070
Change in Contract Liability Percent Change	(64.00%)		(64.00%)
Deferred Revenue, Noncurrent	$ (154,769)		$ (154,769)			(374,171)
Change in Contract Liabilities-Noncurrent	$ 219,402		$ 219,402
Percent Change in Contract Liabilities-Noncurrent	(58.60%)		(58.60%)
Contract Assets (Liabilities), Net	$ 1,751,851		$ 1,751,851			$ (851,020)
Change in Contract Assets (Liabilities), Net	$ 2,602,871		$ 2,602,871
Change in Contract Assets (Liabilities) Net Percent Change	(306.00%)		(306.00%)
Contract with Customer, Liability, Revenue Recognized	$ 100,000	$ 100,000	$ 200,000	$ 300,000

SEGMENTS AND GEOGRAPHICAL INF_3

SEGMENTS AND GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (5,126,330)	$ (6,139,167)	$ (16,723,848)	$ (16,444,764)
Net Income (Loss) Attributable to Parent	(9,791,383)	$ (8,247,422)	(24,568,618)	$ (23,437,834)
Total assets	$ 71,625,185		$ 71,625,185		$ 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	$ (3,247,000)	$ (2,886,000)	$ (10,400,000)	$ (7,908,000)
Percentage of total revenue	63.00%	47.00%	62.00%	48.00%
Other Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (20,000)	$ (3,000)	$ (72,000)	$ (35,000)
Percentage of total revenue	0.00%	0.00%	1.00%	0.00%
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (1,187,000)	$ (1,368,000)	$ (3,815,000)	$ (4,149,000)
Percentage of total revenue	23.00%	22.00%	23.00%	25.00%
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (666,000)	$ (1,882,000)	$ (2,409,000)	$ (4,345,000)
Percentage of total revenue	13.00%	31.00%	14.00%	27.00%
Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (6,000)		$ (28,000)	$ (8,000)
Percentage of total revenue	0.00%		0.00%	0.00%
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (3,267,000)	$ (2,889,000)	$ (10,472,000)	$ (7,943,000)
Percentage of total revenue	64.00%	47.00%	63.00%	48.00%
Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (3,629,000)	$ (3,744,000)	$ (11,033,000)	$ (10,409,000)
Percentage of total revenue	71.00%	61.00%	66.00%	63.00%
Kopin United States | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (2,427,000)	$ (2,000,000)	$ (7,586,000)	$ (6,166,000)
Percentage of total revenue	47.00%	33.00%	45.00%	37.00%
Kopin United States | Other Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (14,000)	$ (3,000)	$ (43,000)	$ (13,000)
Percentage of total revenue	0.00%	0.00%	1.00%	0.00%
Kopin United States | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (863,000)	$ (1,200,000)	$ (2,331,000)	$ (2,800,000)
Percentage of total revenue	17.00%	20.00%	14.00%	17.00%
Kopin United States | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (325,000)	$ (541,000)	$ (1,073,000)	$ (1,430,000)
Percentage of total revenue	6.00%	9.00%	6.00%	9.00%
Kopin United States | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 0		$ 0	$ 0
Percentage of total revenue	0.00%		0.00%	0.00%
Kopin United States | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (2,441,000)	$ (2,003,000)	$ (7,629,000)	$ (6,179,000)
Percentage of total revenue	48.00%	33.00%	46.00%	37.00%
Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (1,497,000)	$ (2,395,000)	$ (5,691,000)	$ (6,036,000)
Percentage of total revenue	29.00%	39.00%	34.00%	37.00%
Industrial [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (820,000)	$ (886,000)	$ (2,814,000)	$ (1,742,000)
Percentage of total revenue	16.00%	14.00%	17.00%	11.00%
Industrial [Member] | Other Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (6,000)	$ 0	$ (29,000)	$ (22,000)
Percentage of total revenue	0.00%	0.00%	0.00%	0.00%
Industrial [Member] | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (324,000)	$ (168,000)	$ (1,484,000)	$ (1,349,000)
Percentage of total revenue	6.00%	3.00%	9.00%	8.00%
Industrial [Member] | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (341,000)	$ (1,341,000)	$ (1,336,000)	$ (2,915,000)
Percentage of total revenue	7.00%	22.00%	8.00%	18.00%
Industrial [Member] | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (6,000)		$ (28,000)	$ (8,000)
Percentage of total revenue	0.00%		0.00%	0.00%
Industrial [Member] | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (826,000)	$ (886,000)	$ (2,843,000)	$ (1,764,000)
Percentage of total revenue	16.00%	14.00%	17.00%	11.00%
Operating Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total assets	$ 71,625,000		$ 71,625,000		91,322,000
Operating Segments [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(3,629,000)	$ (3,744,000)	(11,033,000)	$ (10,409,000)
Net Income (Loss) Attributable to Parent	(9,814,000)	(8,117,000)	(24,650,000)	(23,170,000)
Total assets	62,573,000		62,573,000		82,707,000
Operating Segments [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,895,000)	(2,395,000)	(6,549,000)	(6,036,000)
Net Income (Loss) Attributable to Parent	23,000	(130,000)	81,000	(268,000)
Total assets	9,052,000		9,052,000		8,615,000
Intersegment Eliminations [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	398,000	0	858,000	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	398,000	0	858,000	0
Property, Plant and Equipment [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	5,076,000		5,076,000		5,077,000
Property, Plant and Equipment [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	2,103,000		2,103,000		2,456,000
Property, Plant and Equipment [Member] | UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	228,000		228,000		192,000
Property, Plant and Equipment [Member] | CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	2,575,000		2,575,000		338,000
Property, Plant and Equipment [Member] | JAPAN
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	142,000		142,000		206,000
Property, Plant and Equipment [Member] | KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	28,000		28,000		$ 1,885,000
Military Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,499,000)	(2,785,000)	(5,420,000)	(6,358,000)
Military Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(582,000)	(913,000)	(2,448,000)	(2,721,000)
Military Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(917,000)	(1,872,000)	(2,972,000)	(3,637,000)
Research and Development [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,483,000)	(550,000)	(3,563,000)	(1,943,000)
Research and Development [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,482,000)	(550,000)	(3,363,000)	(1,934,000)
Research and Development [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,000)	0	(200,000)	(9,000)
Industrial Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(1,283,000)	(1,176,000)	(4,261,000)	(4,086,000)
Industrial Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(721,000)	(657,000)	(1,941,000)	(1,765,000)
Industrial Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(562,000)	(519,000)	(2,320,000)	(2,321,000)
Consumer Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(816,000)	(1,282,000)	(3,213,000)	(2,811,000)
Consumer Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(816,000)	(1,282,000)	(3,213,000)	(2,811,000)
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	(45,000)	(346,000)	(267,000)	(1,247,000)
All Other Customers [Member] | Kopin United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(28,000)	(342,000)	(68,000)	(1,178,000)
All Other Customers [Member] | Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ (17,000)	$ (4,000)	$ (199,000)	$ (69,000)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017	Dec. 30, 2017
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Payables	$ 145,538		$ 145,538		$ 326,877
Receivables	589,358		589,358		414,635
Contract with Customer, Asset, Net	900,000		900,000
Purchases	90,594	$ 207,694	389,503	$ 390,619
Related Party Transaction, Other Revenues from Transactions with Related Party	634,834	48,320	1,147,789	109,952
Goertek [Member]
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Payables	145,538		145,538		326,877
Purchases	90,594	207,694	389,503	390,619
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	589,358		589,358		$ 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	$ 634,834	$ 48,320	$ 1,147,789	$ 109,952

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	$ 3,059,383