Kopin (KOPN) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 30, 2019	May 06, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Trading Symbol	KOPN
Entity Registrant Name	KOPIN CORP
Entity Central Index Key	0000771266
Current Fiscal Year End Date	--12-28
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		84,133,574

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 30, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 16,583,525	$ 14,326,347
Marketable debt securities, at fair value	20,288,917	22,918,016
Accounts receivable, net of allowance of $551,000 in 2019 and $304,000 in 2018	3,800,689	3,088,360
Contract assets and unbilled receivables	2,141,677	3,089,663
Inventory	4,174,350	4,797,238
Prepaid taxes	172,061	399,611
Prepaid expenses and other current assets	855,780	784,790
Total current assets	48,016,999	49,404,025
Plant and equipment, net	2,234,285	2,598,842
Operating lease right-of-use assets	3,496,947	0
Goodwill	331,344	331,344
Other assets	1,697,599	1,649,401
Equity investments	5,650,099	5,565,499
Total assets	61,427,273	59,549,111
Current liabilities:
Accounts payable	4,492,572	3,921,880
Accrued payroll and expenses	2,117,370	3,038,005
Accrued warranty	584,000	571,000
Contract liabilities and billings in excess of revenue earned	1,189,772	388,933
Other accrued liabilities	3,006,409	1,901,547
Deferred tax liabilities	535,000	546,000
Total current liabilities	12,927,432	10,367,365
Asset retirement obligations	260,846	254,098
Operating lease liabilities, net of current portion	2,585,906	0
Other long-term obligations	1,044,147	1,214,827
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 87,951,373 shares in 2019 and 80,735,320 shares in 2018; outstanding 81,287,243 shares in 2019 and 74,008,815 shares in 2018	858,004	785,220
Additional paid-in capital	343,738,809	335,692,879
Treasury stock (4,513,256 shares in 2019 and 2018, at cost)	(17,238,669)	(17,238,669)
Accumulated other comprehensive income	1,651,904	1,554,587
Accumulated deficit	(284,263,070)	(272,932,143)
Total Kopin Corporation stockholders’ equity	44,746,978	47,861,874
Noncontrolling interest	(138,036)	(149,053)
Total stockholders’ equity	44,608,942	47,712,821
Total liabilities and stockholders’ equity	61,427,273	59,549,111
Operating lease liabilities—current	$ 1,002,309	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 30, 2019	Dec. 29, 2018
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 551,000	$ 304,000
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	87,951,373	80,735,320
Common stock, outstanding	81,287,243	74,008,815
Treasury stock, shares	4,513,256	4,513,256

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Revenues:
Revenues	$ 5,542,925	$ 5,653,620
Expenses:
Research and development	4,966,716	4,451,653
Selling, general and administration	6,282,803	6,931,410
Total expenses	17,126,596	15,445,254
Loss from operations	(11,583,671)	(9,791,634)
Other income:
Interest income	163,361	159,851
Other (expense) income	(109,735)	1,101,255
Foreign currency transaction gains	236,135	208,608
Gain on investments	0	2,849,816
Total other income and expense	289,761	4,319,530
Loss before provision for income taxes and net income attributable to noncontrolling interest	(11,293,910)	(5,472,104)
Provision for income taxes	(26,000)	0
Net loss	(11,319,910)	(5,472,104)
Net income attributable to noncontrolling interest	(11,017)	(64,174)
Net loss attributable to Kopin Corporation	$ (11,330,927)	$ (5,536,278)
Net loss per share
Basic and diluted (usd per share)	$ (0.15)	$ (0.08)
Weighted average number of common shares outstanding
Basic and diluted (in shares)	74,968,981	73,078,344
Product [Member]
Revenues:
Revenues	$ 4,613,856	$ 5,044,809
Expenses:
Cost of Goods and Services Sold	5,877,077	4,062,191
Service [Member]
Revenues:
Revenues	$ 929,069	$ 608,811

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (11,319,910)	$ (5,472,104)
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	(122,064)	(124,480)
Unrealized holding losses on marketable securities	222,000	(136,874)
Reclassification of holding losses in net loss	(2,619)	(4,750)
Other comprehensive income (loss), net of tax	97,317	(266,104)
Comprehensive loss	(11,222,593)	(5,738,208)
Comprehensive income attributable to the noncontrolling interest	(11,017)	(67,933)
Comprehensive loss attributable to Kopin Corporation	$ (11,233,610)	$ (5,806,141)

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. 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	1,399,415		1,399,415				1,399,415
Vesting of restricted stock (shares)		20,000
Vesting of restricted stock		$ 200	(200)
Other comprehensive loss	(266,104)				(269,863)		(269,863)	3,759
Adoption of accounting standards	3,059,382						3,059,382
Net (loss) income	(5,472,104)					(5,536,278)	(5,536,278)	64,174
Ending balance at Mar. 31, 2018	76,100,436	$ 775,920	332,518,555	(17,238,669)	3,294,916	(242,598,797)	76,751,925	(651,489)
Ending Balance (in shares) at Mar. 31, 2018		77,592,038
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]
Net (loss) income	35,800,000
Ending balance at Dec. 29, 2018	47,712,821	$ 785,220	335,692,879	(17,238,669)	1,554,587	(272,932,143)	47,861,874	(149,053)
Ending Balance (in shares) at Dec. 29, 2018		78,522,066
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	815,842		815,842				815,842
Vesting of restricted stock (shares)		10,000
Vesting of restricted stock		$ 100	(100)
Repurchases of restricted stock to satisfy tax withholding obligations (in shares)		(4,294)
Repurchases of restricted stock to satisfy tax withholding obligations	(7,128)	$ (43)	(7,085)				(7,128)
Other comprehensive loss	97,317				97,317		97,317
Sale of registered stock	7,310,000	72,727	7,237,273				7,310,000
Net (loss) income	(11,319,910)					(11,330,927)	(11,330,927)	11,017
Ending balance at Mar. 30, 2019	$ 44,608,942	$ 858,004	$ 343,738,809	$ (17,238,669)	$ 1,651,904	$ (284,263,070)	$ 44,746,978	$ (138,036)
Ending Balance (in shares) at Mar. 30, 2019		85,800,499

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net (loss) income	$ (11,319,910)	$ (5,472,104)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	264,389	554,967
Stock-based compensation	815,842	1,399,415
Foreign currency losses	(233,180)	(218,943)
Change in allowance for bad debt	246,970	(136,095)
Unrealized gain on investments	0	(2,849,816)
Loss on disposal of plant and equipment	(180,308)	0
Write-off of excess inventory	1,253,988	442,691
Other non-cash items	32,732	0
Changes in assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(953,353)	1,461,884
Contract assets	947,986	1,124,634
Inventory	(620,982)	(198,961)
Prepaid expenses and other current assets	221,926	98,008
Accounts payable and accrued expenses	393,941	(2,644,054)
Billings in excess of revenue earned	922,540	379,330
Net cash used in operating activities	(7,846,803)	(6,059,044)
Cash flows provided by investing activities:
Other assets	(50,000)	(87,632)
Capital expenditures	(74,920)	(553,793)
Proceeds from sale of marketable debt securities	2,789,139	6,909,855
Cash paid for equity investment	0	(1,000,000)
Net cash provided by investing activities	2,664,219	5,268,430
Cash flows (used in) provided by financing activities:
Sale of registered stock	7,450,000	0
Settlements of restricted stock for tax withholding obligations	7,128	0
Net cash provided by financing activities	7,442,872	0
Effect of exchange rate changes on cash	(3,110)	110,287
Net increase (decrease) in cash and cash equivalents	2,257,178	(680,327)
Cash and cash equivalents:
Beginning of period	14,326,347
End of period	16,583,525
Supplemental disclosure of cash flow information:
Issuance costs included in accounts payable and accrued expenses	140,000
Income taxes paid	$ 0	$ 1,429,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements of Kopin Corporation as of March 30, 2019 and for the three month periods ended March 30, 2019 and March 31, 2018 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 29, 2018 . 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. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred net losses of $35.8 million and net cash outflows from operations of $28.2 million for the fiscal year ended 2018. The Company incurred a net loss of $11.3 million for the three months ended March 30, 2019 and net cash outflows from operations of $7.8 million . In addition, the Company has experienced a significant decline in its cash and cash equivalents and marketable debt securities over the last several years, which was primarily a result of funding operating losses, of which a significant component relates to the Company’s ongoing investments in the research and development of Wearable products. On March 15, 2019, the Company sold 7.3 million shares of registered common stock for gross proceeds of $8.0 million ( $1.10 per share), before deducting underwriting discounts and offering expenses payable by the Company. The Company had $36.9 million of cash and cash equivalents and marketable debt securities at March 30, 2019 . The Company's historical and current use of cash in operations combined with limited liquidity resources raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company’s products are targeted towards the wearable market, which management believes is still developing and cannot predict how long the wearable market will take to develop or if the Company’s products will be accepted. Accordingly, the Company’s current strategy is to continue to invest in research and development, even during unprofitable periods, which may result in the Company continuing to incur net losses and negative cash flows from operations. If the Company is unable to achieve and maintain positive cash flows and profitability in the foreseeable future, its financial condition may ultimately be materially adversely affected such that management may be required to reduce operating expenses, including investments in research and development, or raise additional capital. While there can be no assurance the Company will be able to successfully reduce operating expenses or raise additional capital, management believes its historical success in managing cash flows and obtaining capital will continue in the foreseeable future. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

ACCOUNTING STANDARDS Accounting

ACCOUNTING STANDARDS Accounting Standards (Notes)	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Accounting Standards	ACCOUNTING STANDARDS Recently Adopted Accounting Standards In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-02, Leases (Topic 842) , which requires lessees to recognize operating lease right-of-use assets and lease liability for most lease arrangements. Effective December 30, 2018, the Company adopted the requirements of the new lease standard using the modified retrospective approach, applying the new lease requirements at the beginning of fiscal year 2019. In addition, we elected the package of practical expedients permitted under the transition guidance within the new standard, which, among other things, allows us to carry forward the historical lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in assessing impairment of right-of-use assets. The standard resulted in the recognition of operating lease right-of-use assets of $3.7 million and operating lease liabilities of $3.8 million , of which $1.0 million was classified as current at the beginning of fiscal year 2019. The standard had no material impact on the Company's results of operations or cash flows and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to enable readers to assess the amount, timing and uncertainty of cash flows arising from leases. 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 29, 2018. Effective December 30, 2019, the Company adopted the requirements of ASU 2016-02, Leases (Topic 842) using the modified retrospective approach as discussed below. The Company reclassified certain balance sheet accounts to conform to the Company's current period presentation. All amounts disclosed in this Form 10-Q reflect these changes. Leases The Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately. All of the Company's leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use assets also includes any initial direct costs and any lease payments made at or before the commencement date, and is reduced for any unrestricted incentives received at or before the commencement date. For the majority of the Company's leases, the discount rate used to determine the present value of the lease payments is the Company's incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The discount rate represents a risk-adjusted rate on a secured basis, and is the rate at which the Company would borrow funds to satisfy the scheduled lease liability payment streams commensurate with the lease term. On December 30, 2018, the discount rate used on existing leases at adoption was determined based on the remaining lease term using available data as of that date. For new or renewed leases starting in 2019, the discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain renewal periods. Some of our leases include options to extend or terminate the lease. The Company includes these options in the recognition of the Company's ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option. In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer price index ("CPI") rates or residual guarantees. Accounting Standards Issued But Not Yet Adopted In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”), which adds, amends and removes certain disclosure requirements related to fair value measurements. Among other changes, this standard requires certain additional disclosure surrounding Level 3 assets, including changes in unrealized gains or losses in other comprehensive income and certain inputs in those measurements. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain amended or eliminated disclosures in this standard may be adopted early, while certain additional disclosure requirements in this standard can be adopted on its effective date. In addition, certain changes in the standard require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating ASU 2018-13 and its impact on our consolidated financial statements.

CASH AND EQUIVALENTS AND MARKET

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	3 Months Ended
	Mar. 30, 2019
Cash and Equivalents and Marketable Securities Disclosure [Abstract]
CASH AND EQUIVALENTS AND MARKETABLE SECURITIES	CASH AND CASH EQUIVALENTS AND MARKETABLE DEBT 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 months ended March 30, 2019 and the fiscal year ended December 29, 2018 . Investments in available-for-sale marketable debt securities were as follows at March 30, 2019 and December 29, 2018 : Amortized Cost Unrealized Losses Fair Value 2019 2018 2019 2018 2019 2018 U.S. government and agency backed securities $ 11,307,655 $ 13,064,418 $ (136,955 ) $ (253,495 ) $ 11,170,700 $ 12,810,923 Corporate debt 9,131,568 10,175,084 (13,351 ) (67,991 ) 9,118,217 10,107,093 Total $ 20,439,223 $ 23,239,502 $ (150,306 ) $ (321,486 ) $ 20,288,917 $ 22,918,016 The contractual maturity of the Company’s marketable debt securities was as follows at March 30, 2019 : Less than One year One to Five years Total U.S. government and agency backed securities $ 1,994,750 $ 9,175,950 $ 11,170,700 Corporate debt 2,671,796 6,446,421 9,118,217 Total $ 4,666,546 $ 15,622,371 $ 20,288,917

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed by the Company about what a market participant would use in pricing the assets. The following table details the fair value measurements of the Company’s financial assets: Fair Value Measurement March 30, 2019 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 16,583,525 $ 16,583,525 $ — $ — U.S. Government Securities 11,170,700 — 11,170,700 — Corporate Debt 9,118,217 — 9,118,217 — GCS Holdings 336,384 336,384 — — Equity Investments 5,650,099 — — 5,650,099 $ 42,858,925 $ 16,919,909 $ 20,288,917 $ 5,650,099 Fair Value Measurement December 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 14,326,347 $ 14,326,347 $ — $ — U.S. Government Securities 12,810,923 — 12,810,923 — Corporate Debt 10,107,093 — 10,107,093 — GCS Holdings 288,026 288,026 — — Equity Investments 5,565,499 — — 5,565,499 $ 43,097,888 $ 14,614,373 $ 22,918,016 $ 5,565,499 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 29, 2018 Net unrealized gains Purchases, issuances and settlements Transfers in and or out of Level 3 March 30, 2019 Equity Investments $ 5,565,499 $ 84,600 $ — $ — $ 5,650,099 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. 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. During the three months ended March 30, 2019, the Company recorded a $0.1 million unrealized gain on this equity investment due to a fluctuation in the foreign exchange rate. As of March 30, 2019, the Company owned an 11.0% interest in this investment and the fair value of this equity investment was approximately $3.7 million at March 30, 2019. The Company owns an interest in an equity investment whose fair value was approximately $1.9 million at March 30, 2019. The Company adopted the measurement alternative for equity investments without readily determinable fair values (often referred to as cost method investments). 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 March 30, 2019.

INVENTORY

INVENTORY	3 Months Ended
	Mar. 30, 2019
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 March 30, 2019 and December 29, 2018 : March 30, 2019 December 29, 2018 Raw materials $ 2,509,173 $ 2,548,139 Work-in-process 1,208,874 1,526,552 Finished goods 456,303 722,547 $ 4,174,350 $ 4,797,238

NET LOSS PER SHARE

NET LOSS PER SHARE	3 Months Ended
	Mar. 30, 2019
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 March 30, 2019 March 31, 2018 Non-vested restricted common stock 2,150,874 3,454,274

STOCKHOLDERS' EQUITY AND STOCK-

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION	STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION Registered sale of equity securities On March 15, 2019, the Company sold 7.3 million shares of registered common stock for gross proceeds of $8.0 million ( $1.10 per share), before deducting underwriting discounts and offering expenses paid by the Company. This represents approximately 8.9% of Kopin's total outstanding shares of common stock as of the date of purchase. The net proceeds from the offering were used for general corporate purposes, including working capital. On April 10, 2019, the Company sold 0.7 million shares of registered common stock for gross proceeds of $0.8 million ( $1.10 per share), before deducting underwriting discounts and offering expenses paid by the Company, pursuant to the partial exercise of the underwriters' overallotment option in connection with its March 15, 2019 public offering. This represents approximately 0.8% of Kopin's total outstanding shares of common stock as of the date of purchase. 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 29, 2018 2,213,249 $ 2.51 Granted 70,000 1.26 Forfeited (122,375 ) 3.06 Vested (10,000 ) 2.90 Balance, March 30, 2019 2,150,874 $ 2.44 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 three months ended March 30, 2019 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 months ended March 30, 2019 and March 31, 2018 (no tax benefits were recognized): Three Months Ended March 30, 2019 March 31, 2018 Cost of product revenues $ 32,108 $ 110,226 Research and development 104,730 274,316 Selling, general and administrative 679,004 1,014,873 Total $ 815,842 $ 1,399,415 Unrecognized compensation expense for non-vested restricted common stock as of March 30, 2019 totaled $2.5 million and is expected to be recognized over a weighted average period of approximately two years.

(Notes)

(Notes)	3 Months Ended
	Mar. 30, 2019
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 three months ended March 30, 2019 were as follows: Balance, December 29, 2018 $ 571,000 Additions 180,000 Claims (167,000 ) Balance, March 30, 2019 $ 584,000 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. At March 30, 2019 , the Company had $0.3 million of deferred revenue related to extended warranties.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recorded a provision for income taxes of less than $0.1 million in the three months ended March 30, 2019 as compared to no provision for income taxes recorded in the three months ended March 31, 2018 . As of March 30, 2019 , the Company has available for tax purposes U.S. federal NOLs of approximately $208.0 million expiring 2022 through 2037. The Company had recognized a full valuation allowance on its domestic and certain foreign net deferred tax assets due to the uncertainty of realization of such assets. The Company 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 foreign subsidiaries.

CONTRACT ASSETS AND LIABILITIES

CONTRACT ASSETS AND LIABILITIES (Notes)	3 Months Ended
	Mar. 30, 2019
Contract Assets and Contract Liabilities [Abstract]
CONTRACT ASSETS AND LIABILITIES	10. CONTRACT ASSETS AND LIABILITIES 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 consist of advance payments and billings in excess of cost incurred and deferred revenue. Net contract assets (liabilities) consisted of the following: March 30, 2019 December 29, 2018 $ Change % Change Contract assets—current $ 2,141,677 $ 3,089,663 $ (947,986 ) (31 )% Contract liabilities—current (1,189,772 ) (388,933 ) (800,839 ) 206 % Contract liabilities—noncurrent (20,142 ) (17,294 ) (2,848 ) 17 % Net contract assets (liabilities) $ 931,763 $ 2,683,436 $ (1,751,673 ) (65 )% The $1.8 million decrease in the Company's net contract assets (liabilities) from December 29, 2018 to March 30, 2019 was primarily due the shipment of inventory that was in process at December 29, 2018. In the three months ended March 30, 2019 , the Company recognized revenue of $0.1 million related to our contract liabilities at December 29, 2018 . In the three months ended March 31, 2018 , the Company recognized revenue of less than $0.1 million related to our contract liabilities at December 31, 2017. The Company did not recognize impairment losses on our contract assets in the three months ended March 30, 2019 or March 31, 2018 .

LEASES (Notes)

LEASES (Notes)	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
LEASES	11. LEASES The Company enters into operating leases primarily for: real estate, including for manufacturing, engineering, research, administration and sales facilities, and information technology ("IT") equipment. At March 30, 2019 and December 29, 2018, the Company did not have any finance leases. Approximately 86% of our future lease commitments, and related lease liability, relate to the Company's real estate leases. Some of the Company's leases include options to extend or terminate the lease. The components of lease expense were as follows: Three months ended March 30, 2019 March 31, 2018 Operating lease cost $ 301,000 $ 357,000 At March 30, 2019 , the Company's future lease payments under non-cancellable leases were as follows: 2019 (excluding the three months ended March 30, 2019) $ 903,000 2020 1,223,000 2021 1,032,000 2022 656,000 2023 204,000 Thereafter — Total future lease payments 4,018,000 Less imputed interest (430,000 ) Total $ 3,588,000 The Company's lease liabilities recognized in the Company's condensed consolidated balance sheet at March 30, 2019 was as follows: March 30, 2019 Operating lease liabilities—current $ 1,002,309 Operating lease liabilities—noncurrent 2,585,906 Total lease liabilities $ 3,588,215 Supplemental cash flow information related to leases was as follows: Three months ended March 30, 2019 Cash paid for amounts included in the measurement of operating lease liabilities $ 298,000 Right-of-use assets obtained in exchange for new operating lease obligations 243,000 Other information related to leases was as follows: March 30, 2019 Weighted Average Discount Rate—Operating Leases 6.11 % Weighted Average Remaining Lease Term—Operating Leases (in years) 3.7 Prior to December 30, 2018, the Company accounted for its leases in accordance with Topic 840, Leases . At December 29, 2018, the Company was committed under operating leases for buildings, office space and equipment, which expired at various dates. As previously disclosed in our 2018 Annual Report and under previous lease guidance, future minimum lease payments under non-cancelable operating leases as of December 29, 2018 were as follows: Fiscal year ending, Amount 2019 $ 1,210,000 2020 1,112,000 2021 921,000 2022 616,000 2023 201,000 Thereafter — Total $ 4,060,000

SEGMENTS AND GEOGRAPHICAL INFOR

SEGMENTS AND GEOGRAPHICAL INFORMATION	3 Months Ended
	Mar. 30, 2019
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. Segment financial results were as follows: Three months ended Total Revenue (in thousands) March 30, 2019 March 31, 2018 Kopin $ 3,456 $ 2,997 Industrial 2,578 2,657 Eliminations (491 ) — Total $ 5,543 $ 5,654 Three months ended Total Intersegment Revenue (in thousands) March 30, 2019 March 31, 2018 Kopin $ — $ — Industrial 491 — Total $ 491 $ — Three months ended Net Loss Attributable to Kopin (in thousands) March 30, 2019 March 31, 2018 Kopin $ (11,894 ) $ (5,990 ) Industrial 563 310 Total $ (11,331 ) $ (5,536 ) Total Assets (in thousands) March 30, 2019 December 29, 2018 Kopin $ 53,288 $ 50,995 Industrial 8,139 8,554 Total $ 61,427 $ 59,549 Total long-live assets by country at March 30, 2019 and December 29, 2018 were: Total Long-lived Assets (in thousands) March 30, 2019 December 29, 2018 U.S. $ 1,934 $ 2,101 United Kingdom 196 197 China 61 251 Japan 43 50 Total $ 2,234 $ 2,599 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 months ended March 30, 2019 and March 31, 2018 , the Company derived its sales from the following geographies: Three months ended March 30, 2019 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,027 37 % $ 379 7 % $ 2,406 43 % Other Americas 11 — 7 — 18 — Total Americas 2,038 37 386 7 2,424 43 Asia-Pacific 1,031 19 841 15 1,872 34 Europe 387 7 860 16 1,247 22 Total Revenues $ 3,456 63 % $ 2,087 38 % $ 5,543 99 % Three months ended March 31, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,209 39 % $ 1,388 25 % $ 3,597 64 % Other Americas 2 — 4 — 6 — Total Americas 2,211 39 1,392 25 3,603 64 Asia-Pacific 480 9 693 12 1,173 21 Europe 306 5 569 10 875 15 Other — — 3 — 3 — Total Revenues $ 2,997 53 % $ 2,657 47 % $ 5,654 100 % During the three months ended March 30, 2019 and March 31, 2018 , the Company derived its sales from the following display applications: Three months ended March 30, 2019 Three months ended March 31, 2018 (In thousands) Kopin Industrial Total Kopin Industrial Total Military $ 1,078 $ 363 $ 1,441 $ 798 $ 1,486 $ 2,284 Industrial 936 1,567 2,503 748 1,011 1,759 Consumer 646 — 646 891 — 891 R&D 789 140 929 560 49 609 Other 7 17 24 — 111 111 Total Revenues $ 3,456 $ 2,087 $ 5,543 $ 2,997 $ 2,657 $ 5,654

LITIGATION

LITIGATION	3 Months Ended
	Mar. 30, 2019
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 July 31, 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 March 30, 2019 . 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	3 Months Ended
	Mar. 30, 2019
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 month periods ended March 30, 2019 and March 31, 2018 , the Company had the following transactions with related parties: Three months ended March 30, 2019 March 31, 2018 Sales Purchases Sales Purchases Goertek $ — $ 1,246,077 $ — $ 220,004 RealWear, Inc. 525,386 — 251,351 — $ 525,386 $ 1,246,077 $ 251,351 $ 220,004 The Company had the following receivables, contract assets and payables with related parties: March 30, 2019 December 29, 2018 Receivables Contract assets Payables Receivables Contract assets Payables Goertek $ — $ — $ 892,704 $ — $ — $ 207,530 RealWear, Inc. 997,620 400,000 — 1,041,334 400,000 — $ 997,620 $ 400,000 $ 892,704 $ 1,041,334 $ 400,000 $ 207,530

ACCOUNTING STANDARDS (Policies)

ACCOUNTING STANDARDS (Policies)	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Leases	Leases The Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately. All of the Company's leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use assets also includes any initial direct costs and any lease payments made at or before the commencement date, and is reduced for any unrestricted incentives received at or before the commencement date. For the majority of the Company's leases, the discount rate used to determine the present value of the lease payments is the Company's incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The discount rate represents a risk-adjusted rate on a secured basis, and is the rate at which the Company would borrow funds to satisfy the scheduled lease liability payment streams commensurate with the lease term. On December 30, 2018, the discount rate used on existing leases at adoption was determined based on the remaining lease term using available data as of that date. For new or renewed leases starting in 2019, the discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain renewal periods. Some of our leases include options to extend or terminate the lease. The Company includes these options in the recognition of the Company's ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option. In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer price index ("CPI") rates or residual guarantees.

CASH AND EQUIVALENTS AND MARK_2

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables)	3 Months Ended
	Mar. 30, 2019
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 March 30, 2019 and December 29, 2018 : Amortized Cost Unrealized Losses Fair Value 2019 2018 2019 2018 2019 2018 U.S. government and agency backed securities $ 11,307,655 $ 13,064,418 $ (136,955 ) $ (253,495 ) $ 11,170,700 $ 12,810,923 Corporate debt 9,131,568 10,175,084 (13,351 ) (67,991 ) 9,118,217 10,107,093 Total $ 20,439,223 $ 23,239,502 $ (150,306 ) $ (321,486 ) $ 20,288,917 $ 22,918,016
Marketable Debt Securities	The contractual maturity of the Company’s marketable debt securities was as follows at March 30, 2019 : Less than One year One to Five years Total U.S. government and agency backed securities $ 1,994,750 $ 9,175,950 $ 11,170,700 Corporate debt 2,671,796 6,446,421 9,118,217 Total $ 4,666,546 $ 15,622,371 $ 20,288,917

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements of Financial Instruments	Fair Value Measurement March 30, 2019 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 16,583,525 $ 16,583,525 $ — $ — U.S. Government Securities 11,170,700 — 11,170,700 — Corporate Debt 9,118,217 — 9,118,217 — GCS Holdings 336,384 336,384 — — Equity Investments 5,650,099 — — 5,650,099 $ 42,858,925 $ 16,919,909 $ 20,288,917 $ 5,650,099 Fair Value Measurement December 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 14,326,347 $ 14,326,347 $ — $ — U.S. Government Securities 12,810,923 — 12,810,923 — Corporate Debt 10,107,093 — 10,107,093 — GCS Holdings 288,026 288,026 — — Equity Investments 5,565,499 — — 5,565,499 $ 43,097,888 $ 14,614,373 $ 22,918,016 $ 5,565,499
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	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 29, 2018 Net unrealized gains Purchases, issuances and settlements Transfers in and or out of Level 3 March 30, 2019 Equity Investments $ 5,565,499 $ 84,600 $ — $ — $ 5,650,099

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Mar. 30, 2019
Inventory Disclosure [Abstract]
Inventory Stated at the Lower of Cost or Market	and consist of the following at March 30, 2019 and December 29, 2018 : March 30, 2019 December 29, 2018 Raw materials $ 2,509,173 $ 2,548,139 Work-in-process 1,208,874 1,526,552 Finished goods 456,303 722,547 $ 4,174,350 $ 4,797,238

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	3 Months Ended
	Mar. 30, 2019
Earnings Per Share [Abstract]
Weighted Average Common Shares Outstanding-Diluted	The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: Three months ended March 30, 2019 March 31, 2018 Non-vested restricted common stock 2,150,874 3,454,274

STOCKHOLDERS' EQUITY AND STOC_2

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
NonVested Restricted Common Stock	Shares Weighted Balance, December 29, 2018 2,213,249 $ 2.51 Granted 70,000 1.26 Forfeited (122,375 ) 3.06 Vested (10,000 ) 2.90 Balance, March 30, 2019 2,150,874 $ 2.44
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	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 three months ended March 30, 2019 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 Expense	The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three months ended March 30, 2019 and March 31, 2018 (no tax benefits were recognized): Three Months Ended March 30, 2019 March 31, 2018 Cost of product revenues $ 32,108 $ 110,226 Research and development 104,730 274,316 Selling, general and administrative 679,004 1,014,873 Total $ 815,842 $ 1,399,415 Unr

ACCRUED WARRANTY (Tables)

ACCRUED WARRANTY (Tables)	3 Months Ended
	Mar. 30, 2019
Product Warranties Disclosures [Abstract]
Accrued Warranty	Changes in the accrued warranty for the three months ended March 30, 2019 were as follows: Balance, December 29, 2018 $ 571,000 Additions 180,000 Claims (167,000 ) Balance, March 30, 2019 $ 584,000

CONTRACT ASSETS AND LIABILITI_2

CONTRACT ASSETS AND LIABILITIES (Tables)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Contract Assets and Contract Liabilities [Abstract]
Contract with Customer, Asset and Liability	Net contract assets (liabilities) consisted of the following: March 30, 2019 December 29, 2018 $ Change % Change Contract assets—current $ 2,141,677 $ 3,089,663 $ (947,986 ) (31 )% Contract liabilities—current (1,189,772 ) (388,933 ) (800,839 ) 206 % Contract liabilities—noncurrent (20,142 ) (17,294 ) (2,848 ) 17 % Net contract assets (liabilities) $ 931,763 $ 2,683,436 $ (1,751,673 ) (65 )%
Satisfaction of Performance Obligations		The Company's revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: Three months ended March 30, 2019 March 31, 2018 Point in time 71 % 79 % Over time 29 % 21 %

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Lease, Cost	The components of lease expense were as follows: Three months ended March 30, 2019 March 31, 2018 Operating lease cost $ 301,000 $ 357,000
Lessee, Operating Lease, Liability, Maturity	At March 30, 2019 , the Company's future lease payments under non-cancellable leases were as follows: 2019 (excluding the three months ended March 30, 2019) $ 903,000 2020 1,223,000 2021 1,032,000 2022 656,000 2023 204,000 Thereafter — Total future lease payments 4,018,000 Less imputed interest (430,000 ) Total $ 3,588,000
Operating Lease Payments Recognized in Consolidated Balance Sheets	The Company's lease liabilities recognized in the Company's condensed consolidated balance sheet at March 30, 2019 was as follows: March 30, 2019 Operating lease liabilities—current $ 1,002,309 Operating lease liabilities—noncurrent 2,585,906 Total lease liabilities $ 3,588,215
Other Information Related to Operating Leases	Supplemental cash flow information related to leases was as follows: Three months ended March 30, 2019 Cash paid for amounts included in the measurement of operating lease liabilities $ 298,000 Right-of-use assets obtained in exchange for new operating lease obligations 243,000 Other information related to leases was as follows: March 30, 2019 Weighted Average Discount Rate—Operating Leases 6.11 % Weighted Average Remaining Lease Term—Operating Leases (in years) 3.7
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Prior to December 30, 2018, the Company accounted for its leases in accordance with Topic 840, Leases . At December 29, 2018, the Company was committed under operating leases for buildings, office space and equipment, which expired at various dates. As previously disclosed in our 2018 Annual Report and under previous lease guidance, future minimum lease payments under non-cancelable operating leases as of December 29, 2018 were as follows: Fiscal year ending, Amount 2019 $ 1,210,000 2020 1,112,000 2021 921,000 2022 616,000 2023 201,000 Thereafter — Total $ 4,060,000

SEGMENTS AND GEOGRAPHICAL INF_2

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)	3 Months Ended
	Mar. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment financial results were as follows: Three months ended Total Revenue (in thousands) March 30, 2019 March 31, 2018 Kopin $ 3,456 $ 2,997 Industrial 2,578 2,657 Eliminations (491 ) — Total $ 5,543 $ 5,654 Three months ended Total Intersegment Revenue (in thousands) March 30, 2019 March 31, 2018 Kopin $ — $ — Industrial 491 — Total $ 491 $ — Three months ended Net Loss Attributable to Kopin (in thousands) March 30, 2019 March 31, 2018 Kopin $ (11,894 ) $ (5,990 ) Industrial 563 310 Total $ (11,331 ) $ (5,536 ) Total Assets (in thousands) March 30, 2019 December 29, 2018 Kopin $ 53,288 $ 50,995 Industrial 8,139 8,554 Total $ 61,427 $ 59,549
Long-lived Assets by Geographic Areas	Total long-live assets by country at March 30, 2019 and December 29, 2018 were: Total Long-lived Assets (in thousands) March 30, 2019 December 29, 2018 U.S. $ 1,934 $ 2,101 United Kingdom 196 197 China 61 251 Japan 43 50 Total $ 2,234 $ 2,599
Percentage of Net Revenues by Geographies	uring the three months ended March 30, 2019 and March 31, 2018 , the Company derived its sales from the following geograph
Segment Information by Revenue Type	es: Three months ended March 30, 2019 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,027 37 % $ 379 7 % $ 2,406 43 % Other Americas 11 — 7 — 18 — Total Americas 2,038 37 386 7 2,424 43 Asia-Pacific 1,031 19 841 15 1,872 34 Europe 387 7 860 16 1,247 22 Total Revenues $ 3,456 63 % $ 2,087 38 % $ 5,543 99 % Three months ended March 31, 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total United States $ 2,209 39 % $ 1,388 25 % $ 3,597 64 % Other Americas 2 — 4 — 6 — Total Americas 2,211 39 1,392 25 3,603 64 Asia-Pacific 480 9 693 12 1,173 21 Europe 306 5 569 10 875 15 Other — — 3 — 3 — Total Revenues $ 2,997 53 % $ 2,657 47 % $ 5,654 100 % During the three months ended March 30, 2019 and March 31, 2018 , the Company derived its sales from the following display app

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 30, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	During the three month periods ended March 30, 2019 and March 31, 2018 , the Company had the following transactions with related parties: Three months ended March 30, 2019 March 31, 2018 Sales Purchases Sales Purchases Goertek $ — $ 1,246,077 $ — $ 220,004 RealWear, Inc. 525,386 — 251,351 — $ 525,386 $ 1,246,077 $ 251,351 $ 220,004 The Company had the following receivables, contract assets and payables with related parties: March 30, 2019 December 29, 2018 Receivables Contract assets Payables Receivables Contract assets Payables Goertek $ — $ — $ 892,704 $ — $ — $ 207,530 RealWear, Inc. 997,620 400,000 — 1,041,334 400,000 — $ 997,620 $ 400,000 $ 892,704 $ 1,041,334 $ 400,000 $ 207,530

BASIS OF PRESENTATION Basis of

BASIS OF PRESENTATION Basis of Presentation (Details) - USD ($)	Mar. 15, 2019	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Basis of Presentation [Abstract]
Net (loss) income		$ (11,319,910)	$ (5,472,104)	$ 35,800,000
Net cash used in operating activities		(7,846,803)	$ (6,059,044)	$ 28,200,000
Proceeds from sale of equity, gross	$ 8,000,000
Shares issued (in usd per share)	$ 1.10
Cash and cash equivalents and marketable debt securities		$ 36,900,000

ACCOUNTING STANDARDS - Adoption

ACCOUNTING STANDARDS - Adoption of Accounting Standards (Details) - USD ($)	Mar. 30, 2019	Dec. 30, 2018	Dec. 29, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 3,496,947	$ 3,700,000	$ 0
Lease liability	3,588,215	3,800,000
Operating lease liabilities—current	$ 1,002,309	$ 1,000,000	$ 0

CASH AND EQUIVALENTS AND MARK_3

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Details) - USD ($)	Mar. 30, 2019	Dec. 29, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 20,439,223	$ 23,239,502
Unrealized Losses	(150,306)	(321,486)
Fair Value	20,288,917	22,918,016
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than One year	4,666,546
One to Five years	15,622,371
Total	20,288,917
U.S. government and agency backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	11,307,655	13,064,418
Unrealized Losses	(136,955)	(253,495)
Fair Value	11,170,700	12,810,923
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than One year	1,994,750
One to Five years	9,175,950
Total	11,170,700
Corporate debt
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	9,131,568	10,175,084
Unrealized Losses	(13,351)	(67,991)
Fair Value	9,118,217	$ 10,107,093
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Less than One year	2,671,796
One to Five years	6,446,421
Total	$ 9,118,217

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Mar. 30, 2019	Dec. 29, 2018
Fair Value Measurements [Line Items]
Financial instrument fair value	$ 42,858,925	$ 43,097,888
Level 1
Fair Value Measurements [Line Items]
Financial instrument fair value	16,919,909	14,614,373
Level 2
Fair Value Measurements [Line Items]
Financial instrument fair value	20,288,917	22,918,016
Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	5,650,099	5,565,499
Cash and Cash Equivalents
Fair Value Measurements [Line Items]
Financial instrument fair value	16,583,525	14,326,347
Cash and Cash Equivalents | Level 1
Fair Value Measurements [Line Items]
Financial instrument fair value	16,583,525	14,326,347
Cash and Cash Equivalents | Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
U.S. Government Securities
Fair Value Measurements [Line Items]
Financial instrument fair value	11,170,700	12,810,923
U.S. Government Securities | Level 1
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
U.S. Government Securities | Level 2
Fair Value Measurements [Line Items]
Financial instrument fair value	11,170,700	12,810,923
U.S. Government Securities | Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
Corporate debt
Fair Value Measurements [Line Items]
Financial instrument fair value	9,118,217	10,107,093
Corporate debt | Level 2
Fair Value Measurements [Line Items]
Financial instrument fair value	9,118,217	10,107,093
Corporate debt | Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
GCS Holdings
Fair Value Measurements [Line Items]
Financial instrument fair value	336,384	288,026
GCS Holdings | Level 1
Fair Value Measurements [Line Items]
Financial instrument fair value	336,384	288,026
GCS Holdings | Level 2
Fair Value Measurements [Line Items]
Financial instrument fair value	0
GCS Holdings | Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
Equity Investments
Fair Value Measurements [Line Items]
Financial instrument fair value	5,650,099	5,565,499
Equity Investments | Level 1
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
Equity Investments | Level 2
Fair Value Measurements [Line Items]
Financial instrument fair value	0	0
Equity Investments | Level 3
Fair Value Measurements [Line Items]
Financial instrument fair value	$ 5,650,099	$ 5,565,499

FAIR VALUE MEASUREMENTS - Trans

FAIR VALUE MEASUREMENTS - Transfers Between Levels of Fair Value Hierarchy (Details)	3 Months Ended
	Mar. 30, 2019USD ($)
Transfers Between Levels of Fair Value
Financial instrument fair value	$ 43,097,888
Financial instrument fair value	42,858,925
Level 3
Transfers Between Levels of Fair Value
Financial instrument fair value	5,565,499
Financial instrument fair value	5,650,099
Equity Investments | Level 3
Transfers Between Levels of Fair Value
Financial instrument fair value	5,565,499
Purchases, issuances and settlements	0
Transfers in and or out of Level 3	0
Financial instrument fair value	5,650,099
Equity Investment One | Level 3
Transfers Between Levels of Fair Value
Net unrealized gains	$ 84,600

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 30, 2019	Dec. 29, 2018	Mar. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial instrument fair value	$ 42,858,925	$ 43,097,888
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial instrument fair value	$ 5,650,099	5,565,499
Equity Investments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payments to acquire an equity investment			$ 1,000,000
Percentage owned of an equity investment	11.00%
Equity Investments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial instrument fair value	$ 5,650,099	$ 5,565,499
Equity Investment One | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net unrealized gains	84,600
Equity Investment Two | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial instrument fair value	1,900,000
Equity Investment One | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial instrument fair value	$ 3,700,000

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Mar. 30, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 2,509,173	$ 2,548,139
Work-in-process	1,208,874	1,526,552
Finished goods	456,303	722,547
Inventory	$ 4,174,350	$ 4,797,238

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Non-vested restricted common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Non-vested restricted common stock (in shares)	2,150,874	3,454,274

STOCKHOLDERS' EQUITY AND STOC_3

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Details) - USD ($)	Apr. 10, 2019	Mar. 15, 2019	Mar. 30, 2019	Dec. 30, 2017	Dec. 29, 2018
Class of Warrant or Right [Line Items]
Proceeds from sale of equity, gross		$ 8,000,000
Shares issued (in usd per share)		$ 1.10
Noncontrolling interest ownership percentage		8.90%
Weighted average grant date fair value (in usd per shares)					$ 1,700,000
Restricted Stock
Class of Warrant or Right [Line Items]
Unrecognized compensation cost related to nonvested stock awards			$ 2,500,000
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]
Equity instruments granted in period (in shares)				640,000
Award vesting period				20 days
Vesting market price (in usd per share)				$ 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]
Equity instruments granted in period (in shares)				150,000
Award vesting period				20 days
Vesting market price (in usd per share)				$ 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]
Equity instruments granted in period (in shares)				150,000
Award vesting period				20 days
Vesting market price (in usd per share)				$ 7
Subsequent Event
Class of Warrant or Right [Line Items]
Sale of registered stock (in shares)	706,454
Proceeds from sale of equity, gross	$ 800,000
Shares issued (in usd per share)	$ 1.10
Noncontrolling interest ownership percentage	0.80%

STOCKHOLDERS' EQUITY AND STOC_4

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION - Summary of Activity for Nonvested Restricted Common Stock Awards (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 30, 2019	Dec. 30, 2017
Weighted Average Grant Fair Value
Beginning Balance (in usd per shares)	$ 1,700,000
Unvested Restricted Stock Awards
Shares
Beginning Balance (in shares)	2,213,249
Equity instruments granted in period (in shares)	70,000
Forfeited (in shares)	(122,375)
Vested (in shares)	(10,000)
Ending Balance (in shares)	2,150,874
Weighted Average Grant Fair Value
Beginning Balance (in usd per shares)	$ 2.51
Granted (in usd per shares)	1.26
Forfeited (in usd per shares)	3.06
Vested (in usd per shares)	2.90
Ending Balance (in usd per shares)	$ 2.44
Share-based Compensation Award, Tranche One | Restricted Stock
Shares
Equity instruments granted in period (in shares)		640,000
Weighted Average Grant Fair Value
Performance price target (in usd per share)		$ 5.25
Expected volatility	48.30%
Interest rate	1.97%
Expected life (years)	3 years
Dividend yield	0.00%
Share-based Compensation Award, Tranche Two | Restricted Stock
Shares
Equity instruments granted in period (in shares)		150,000
Weighted Average Grant Fair Value
Performance price target (in usd per share)		$ 6
Expected volatility	48.30%
Interest rate	1.97%
Expected life (years)	3 years
Dividend yield	0.00%
Share-based Compensation Award, Tranche Three | Restricted Stock
Shares
Equity instruments granted in period (in shares)		150,000
Weighted Average Grant Fair Value
Performance price target (in usd per share)		$ 7
Expected volatility	48.30%
Interest rate	1.97%
Expected life (years)	3 years
Dividend yield	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
	Mar. 30, 2019	Mar. 31, 2018
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 815,842	$ 1,399,415
Cost of product revenues
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	32,108	110,226
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	104,730	274,316
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 679,004	$ 1,014,873

ACCRUED WARRANTY (Details)

ACCRUED WARRANTY (Details)	3 Months Ended
	Mar. 30, 2019USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning Balance	$ 571,000
Additions	180,000
Claims	(167,000)
Ending Balance	$ 584,000
Minimum
Product Warranty Liability [Line Items]
Product Warranty Term	12 months
Extended Warranty Period	12 months
Maximum
Product Warranty Liability [Line Items]
Product Warranty Term	18 months
Extended Warranty Period	15 months
Extended Warranties
Product Warranty Liability [Line Items]
Deferred Revenue	$ 300,000

INCOME TAXES (Details)

INCOME TAXES (Details)	3 Months Ended
	Mar. 30, 2019USD ($)
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (100,000)
Operating loss carryforwards	$ 208,000,000

CONTRACT ASSETS AND LIABILITI_3

CONTRACT ASSETS AND LIABILITIES (Details) - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Apr. 01, 2017	Dec. 29, 2018
Satisfaction of Performance Obligations [Line Items]
Contract assets—current	$ 2,141,677			$ 3,089,663
Contract liabilities—current	(1,189,772)			(388,933)
Contract liabilities—noncurrent	(20,142)			(17,294)
Net contract assets (liabilities)	931,763			$ 2,683,436
Dollar Change
Contract assets—current	(947,986)
Contract liabilities—current	(800,839)
Contract liabilities—noncurrent	(2,848)
Net contract assets (liabilities)	$ (1,751,673)
Percent Change
Contract assets—current	(31.00%)
Contract liabilities—current	206.00%
Contract liabilities—noncurrent	16.50%
Net contract assets (liabilities)	(65.00%)
Revenue recognized	$ 100,000	$ 100,000
Remaining performance obligation	$ 7,000,000
Performance obligation expected time of satisfaction		12 years
Point in time
Percent Change
Percent of product and services transfered to customer		71.00%	79.00%
Over time
Percent Change
Percent of product and services transfered to customer		29.00%	21.00%

LEASES (Details)

LEASES (Details) - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 30, 2018	Dec. 29, 2018
Leases [Abstract]
Percent of future lease commitments related to real estate leases	86.00%
Operating lease cost	$ 301,000	$ 357,000
Operating Lease Liabilities, Payments Due [Abstract]
2019 (excluding the three months ended March 30, 2019)	903,000
2020	1,223,000
2021	1,032,000
2022	656,000
Lessee, Operating Lease, Liability, Payments, Due Year Five	204,000
2023				$ 201,000
Thereafter	0
Total future lease payments	4,018,000
Less imputed interest	(430,000)
Total	3,588,000
Operating Leases, Future Minimum Payments, Due Thereafter				0
Operating lease liabilities—current	1,002,309		$ 1,000,000	0
Operating lease liabilities—noncurrent	2,585,906			0
Total lease liabilities	3,588,215		$ 3,800,000
Cash paid for amounts included in the measurement of operating lease liabilities	298,000
Right-of-use assets obtained in exchange for new operating lease obligations	$ 243,000
Weighted Average Discount Rate—Operating Leases	6.11%
Weighted Average Remaining Lease Term—Operating Leases (in years)	3 years 8 months 23 days
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2019				1,210,000
2020				1,112,000
2021				921,000
2022				616,000
Total				$ 4,060,000

SEGMENTS AND GEOGRAPHICAL INF_3

SEGMENTS AND GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 5,542,925	$ 5,653,620
Net loss attributable to Kopin Corporation	(11,330,927)	$ (5,536,278)
Total assets	$ 61,427,273		$ 59,549,111
Percentage of total revenue	99.00%	100.00%
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,406,000	$ 3,597,000
Percentage of total revenue	43.00%	64.00%
Other Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 18,000	$ 6,000
Percentage of total revenue	0.00%	0.00%
Total Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,424,000	$ 3,603,000
Percentage of total revenue	43.00%	64.00%
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 1,872,000	$ 1,173,000
Percentage of total revenue	34.00%	21.00%
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 1,247,000	$ 875,000
Percentage of total revenue	22.00%	15.00%
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues		$ 3,000
Percentage of total revenue		0.00%
Operating Segments
Revenues from External Customers and Long-Lived Assets [Line Items]
Total assets	$ 61,427,000		59,549,000
Eliminations
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(491,000)	$ 0
Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 3,456,000	$ 2,997,000
Percentage of total revenue	63.00%	53.00%
Kopin | U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,027,000	$ 2,209,000
Percentage of total revenue	37.00%	39.00%
Kopin | Other Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 11,000	$ 2,000
Percentage of total revenue	0.00%	0.00%
Kopin | Total Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,038,000	$ 2,211,000
Percentage of total revenue	37.00%	39.00%
Kopin | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 1,031,000	$ 480,000
Percentage of total revenue	19.00%	9.00%
Kopin | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 387,000	$ 306,000
Percentage of total revenue	7.00%	5.00%
Kopin | Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues		$ 0
Percentage of total revenue		0.00%
Kopin | Operating Segments
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 3,456,000	$ 2,997,000
Net loss attributable to Kopin Corporation	(11,894,000)	(5,990,000)
Total assets	53,288,000		50,995,000
Kopin | Eliminations
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	0	0
Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,087,000	$ 2,657,000
Percentage of total revenue	38.00%	47.00%
Industrial | U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 379,000	$ 1,388,000
Percentage of total revenue	7.00%	25.00%
Industrial | Other Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 7,000	$ 4,000
Percentage of total revenue	0.00%	0.00%
Industrial | Total Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 386,000	$ 1,392,000
Percentage of total revenue	7.00%	25.00%
Industrial | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 841,000	$ 693,000
Percentage of total revenue	15.00%	12.00%
Industrial | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 860,000	$ 569,000
Percentage of total revenue	16.00%	10.00%
Industrial | Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues		$ 3,000
Percentage of total revenue		0.00%
Industrial | Operating Segments
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,578,000	$ 2,657,000
Net loss attributable to Kopin Corporation	563,000	310,000
Total assets	8,139,000		8,554,000
Industrial | Eliminations
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	(491,000)	0
Property, Plant and Equipment
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	2,234,000		2,599,000
Property, Plant and Equipment | U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	1,934,000		2,101,000
Property, Plant and Equipment | United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	196,000		197,000
Property, Plant and Equipment | China
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	61,000		251,000
Property, Plant and Equipment | Japan
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	43,000		$ 50,000
Military
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,441,000	2,284,000
Military | Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,078,000	798,000
Military | Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	363,000	1,486,000
Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	2,503,000	1,759,000
Industrial | Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	936,000	748,000
Industrial | Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,567,000	1,011,000
Consumer
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	646,000	891,000
Consumer | Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	646,000	891,000
Consumer | Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	0	0
R&D
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	929,000	609,000
R&D | Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	789,000	560,000
R&D | Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	140,000	49,000
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	24,000	111,000
Other | Kopin
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	7,000	0
Other | Industrial
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 17,000	$ 111,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Sales	$ 525,386	$ 251,351
Purchases	1,246,077	220,004
Receivables	997,620		$ 1,041,334
Contract assets	400,000		400,000
Payables	892,704		207,530
Goertek
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Sales	0	0
Purchases	1,246,077	220,004
Payables	892,704		207,530
RealWear, Inc.
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]
Sales	525,386	251,351
Purchases	0	$ 0
Receivables	997,620		1,041,334
Contract assets	$ 400,000		$ 400,000

Uncategorized Items - kopn-2019

Label	Element	Value
Common Stock [Member]
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	7,272,727