Kopin (KOPN) 10-K/A 7 Nov 19 2018 FY Annual report (amended) Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 29, 2018	Mar. 08, 2019	Jun. 30, 2018
Cover page.
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 29, 2018
Document Transition Report	false
Entity File Number	0-19882
Entity Registrant Name	KOPIN CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-2833935
Entity Address, Address Line One	125 North Drive,
Entity Address, City or Town	Westborough
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01581-3335
City Area Code	508
Local Phone Number	870-5959
Title of 12(b) Security	Common Stock, par value $0.01
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 164,583,000
Entity Common Stock, Shares Outstanding		76,282,062
Amendment Flag	true
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	KOPN
Amendment Description	Kopin Corporation (the "Company" or "Kopin") is filing this Amendment No. 1 on Form 10-K/A (this "Form 10-K/A") to its Annual Report on Form 10-K for the fiscal year ended December 29, 2018, originally filed with the U.S. Securities and Exchange Commission (the "SEC") on March 14, 2019 (the "Original Form 10-K") to update the Report of Independent Registered Public Accounting Firm to indicate that the consolidated balance sheet as of December 30, 2017 was audited. In addition, the Company is correcting immaterial misstatements it has identified in its previously-issued consolidated financial statements and related financial information for the fiscal years ended December 29, 2018, December 30, 2017 and December 31, 2016.
Entity Central Index Key	0000771266
Current Fiscal Year End Date	--12-29

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 14,326,347	$ 24,848,227
Marketable debt securities, at fair value	22,918,016	43,907,457
Accounts receivable, net of allowance of $304,000 and $149,000 in 2018 and 2017, respectively	3,088,360	3,955,123
Contract assets and unbilled receivables	3,089,663	704,863
Inventory	4,797,238	5,080,797
Prepaid taxes	399,611	264,352
Prepaid expenses and other current assets	784,790	978,677
Total current assets	49,404,025	79,739,496
Property, plant and equipment, net	2,598,842	5,077,043
Goodwill	331,344	1,780,247
Intangibles	0	883,636
Other assets	1,649,401	3,842,068
Equity investments	5,565,499	0
Total assets	59,549,111	91,322,490
Current liabilities:
Accounts payable	3,921,880	4,918,605
Accrued payroll and expenses	3,038,005	1,636,512
Accrued warranty	571,000	649,000
Contract liabilities and billings in excess of revenue earned	388,933	896,479
Other accrued liabilities	1,901,547	2,066,025
Income tax payable	0	1,416,892
Deferred tax liabilities	546,000	520,000
Total current liabilities	10,367,365	12,103,513
Contract liabilities, noncurrent	17,294	374,171
Asset retirement obligations	254,098	269,877
Other long-term liabilities	1,197,533	1,195,082
Commitments and contingencies (Note 12)
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 80,735,320 shares in 2018 and 80,201,313 shares in 2017; outstanding 74,008,815 in 2018 and 73,058,783 in 2017, respectively	785,220	775,720
Additional paid-in capital	334,491,397	329,917,858
Treasury stock (4,513,256 shares in 2018 and 2017, at cost)	(17,238,669)	(17,238,669)
Accumulated other comprehensive income	1,554,587	3,564,779
Accumulated deficit	(271,730,661)	(240,256,502)
Total Kopin Corporation stockholders’ equity	47,861,874	76,763,186
Noncontrolling interest	(149,053)	616,661
Total stockholders’ equity	47,712,821	77,379,847
Total liabilities and stockholders’ equity	$ 59,549,111	$ 91,322,490

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Accounts receivable, allowance	$ 304,000	$ 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	80,735,320	80,201,313
Common stock, outstanding	74,008,811	73,058,783
Treasury stock, shares	4,513,256	4,513,256

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Revenues:
Total revenues	$ 24,465,005	$ 27,841,490	$ 22,642,566
Research and development and other revenues	5,253,890	2,946,685	1,527,441
Expenses:
Cost of product revenues	15,831,441	18,118,418	17,814,271
Research and development-funded programs	4,892,066	3,364,658	786,867
Research and development-internal	12,553,237	15,515,057	15,252,794
Selling, general and administrative	27,210,849	20,541,244	16,961,773
Impairment of goodwill	1,417,470	600,086	0
Impairment of assets	2,526,669
Gain on sale of property, plant and equipment		0	(7,700,522)
Total expenses	64,431,732	58,139,463	43,115,183
Loss from operations	(39,966,727)	(30,297,973)	(20,472,617)
Non-operating income (expense), net:
Interest income	640,059	775,626	658,384
Other income (expense), net	855,106	247,291	(448,581)
Foreign Currency Transaction Gain (Loss), Unrealized	1,169,254	(1,068,059)	(672,727)
Gain on investments	2,849,816	2,000,000	1,034,396
Impairment of equity and cost investments	(1,417,470)	(600,086)
Total other income and expense	5,514,235	1,954,858	571,472
Loss before benefit (provision) for income taxes and net loss (income) of noncontrolling interest	(34,452,492)	(28,343,115)	(19,901,145)
Income Tax Expense (Benefit)	(30,000)	2,963,000	(3,130,000)
Net loss	(34,482,492)	(25,380,115)	(23,031,145)
Net (income) loss attributable to the noncontrolling interest	(51,050)	139,633	(537,572)
Net loss attributable to Kopin Corporation	$ (34,533,542)	$ (25,240,482)	$ (23,568,717)
Net loss per share:
Basic and diluted (in dollars per share)	$ (0.47)	$ (0.36)	$ (0.37)
Weighted average number of common shares outstanding:
Basic and diluted (in shares)	73,156,545	69,914,956	64,045,675
Product [Member]
Revenues:
Total revenues	$ 19,211,115	$ 24,894,805	$ 21,115,125
Expenses:
Cost of product revenues	15,831,441
Non-operating income (expense), net:
Net loss attributable to Kopin Corporation	$ (34,533,542)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Statement - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (34,482,492)	$ (25,380,115)	$ (23,031,145)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(1,912,427)	1,921,655	809,099
Unrealized holding (loss) gain on marketable securities	(264,949)	148,520	33,464
Reclassifications of gain (loss) in net loss	49,525	(6,376)	(48,284)
Other comprehensive (loss) income, net of tax	(2,127,851)	2,063,799	794,279
Comprehensive loss	(36,610,343)	(23,316,316)	(22,236,866)
Comprehensive loss (income) attributable to the noncontrolling interest	66,609	69,642	(532,654)
Comprehensive loss attributable to Kopin Corporation	$ (36,543,734)	$ (23,246,674)	$ (22,769,520)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Total Kopin Corporation Stockholders' Equity	Noncontrolling Interest
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		736,842
Beginning Balance (in shares) at Dec. 26, 2015		76,079,643
Beginning Balance at Dec. 26, 2015	$ 94,484,780	$ 760,797	$ 325,357,045	$ (42,741,551)	$ 771,774	$ (190,608,671)	$ 93,539,394	$ 945,386
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock		$ 7,368	(7,368)
Stock-based compensation expense	2,482,326		2,482,326				2,482,326
Other comprehensive income (loss)	794,279				799,197		799,197	(4,918)
Restricted stock for tax withholding obligations (in shares)		(175,542)
Restricted stock for tax withholding obligations	(510,597)	$ (1,756)	(508,841)				(510,597)
Net income (loss)	(23,031,145)					(23,568,717)	(23,568,717)	537,572
Ending Balance (in shares) at Dec. 31, 2016		76,640,943
Ending Balance at Dec. 31, 2016	74,219,643	$ 766,409	327,323,162	(42,741,551)	1,570,971	(214,177,388)	72,741,603	1,478,040
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		1,170,847
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock		$ 11,708	(11,708)
Stock-based compensation expense	3,375,330		3,375,330				3,375,330
Other comprehensive income (loss)	2,063,799				1,993,808		1,993,808	69,991
Restricted stock for tax withholding obligations (in shares)		(239,752)
Restricted stock for tax withholding obligations	(771,323)	$ (2,397)	(768,926)				(771,323)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(791,737)							(791,737)
Sale of unregistered stock	24,664,250			25,502,882		(838,632)	24,664,250
Net income (loss)	(25,380,115)					(25,240,482)	(25,240,482)	(139,633)
Ending Balance (in shares) at Dec. 30, 2017		77,572,038
Ending Balance at Dec. 30, 2017	77,379,847	$ 775,720	329,917,858	(17,238,669)	3,564,779	(240,256,502)	76,763,186	616,661
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		1,093,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock		$ 10,930	(10,930)
Stock-based compensation expense	4,791,054		4,791,054				4,791,054
Other comprehensive income (loss)	(2,127,851)				(2,010,192)			(117,659)
Restricted stock for tax withholding obligations (in shares)		(142,972)
Restricted stock for tax withholding obligations	(208,015)	$ (1,430)	(206,585)				(208,015)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(699,105)							(699,105)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	3,059,383					3,059,383	3,059,383
Net income (loss)	(34,482,492)					(34,533,542)	(34,533,542)	51,050
Ending Balance (in shares) at Dec. 29, 2018		78,522,066
Ending Balance at Dec. 29, 2018	$ 47,712,821	$ 785,220	$ 334,491,397	$ (17,238,669)	$ 1,554,587	$ (271,730,661)	$ 47,861,874	$ (149,053)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (34,482,492)	$ (25,380,115)	$ (23,031,145)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,958,680	2,501,891	993,621
Accretion of premium or discount on marketable debt securities	15,948	41,364	130,032
Stock-based compensation	4,791,054	2,296,131	2,425,326
Net gain on investment transactions	(2,849,816)	(2,000,000)	(1,034,396)
Deferred income taxes	4,185	(2,421,040)	1,451,858
Foreign currency (gains) losses	(1,096,487)	893,260	711,356
Loss (gain) on sale of property and plant	51,159		(7,700,522)
Impairment of assets	2,526,669
Impairment of goodwill	1,417,470	600,086
Change in allowance for bad debt	(155,000)	13,000	(17,000)
Other non-cash items	832,615	654,694	677,330
Change in warranty reserves	(79,633)	142,328	0
Changes in assets and liabilities:
Accounts receivable	853,163	(2,376,593)	(39,629)
Contract assets and unbilled receivables	865,474
Inventory	(1,656,196)	(1,633,027)	(1,527,602)
Prepaid expenses, other current assets and other assets	113,015	(1,084,146)	48,295
Accounts payable and accrued expenses	(1,208,848)	1,924,751	1,163,586
Billings in excess of revenue earned	(4,742)	(85,282)	(425,805)
Net cash used in operating activities	(28,103,782)	(25,912,698)	(26,174,695)
Cash flows from investing activities:
Proceeds from sale of marketable debt securities	26,646,078	37,536,004	50,835,253
Purchase of marketable debt securities	(5,697,329)	(19,633,903)	(51,828,988)
Proceeds from sale of investments	0	0	1,034,396
Cash paid for acquisition, net of cash acquired	(1,000,000)	(3,690,047)
Proceeds from sale of III-V product line	0	0	15,000,000
Proceeds from sale of property and plant	0	0	8,106,819
Other assets	(8,373)	(140,860)	80,793
Capital expenditures	(1,183,131)	(2,794,467)	(394,897)
Net cash provided by investing activities	18,757,245	11,276,727	22,833,376
Cash flows from financing activities:
Sale of unregistered stock		24,664,250
Settlements of restricted stock for tax withholding obligations	(208,015)	(771,323)	(510,597)
Distribution to noncontrolling interest holder	(699,105)	(791,737)
Net cash (used in) provided by financing activities	(907,120)	23,101,190	(510,597)
Effect of exchange rate changes on cash	(268,223)	560,513	(93,478)
Net (decrease) increase in cash and cash equivalents	(10,521,880)	9,025,732	(3,945,394)
Cash and cash equivalents at beginning of year	24,848,227	15,822,495	19,767,889
Cash and cash equivalents at end of year	14,326,347	24,848,227	15,822,495
Supplemental disclosure of cash flow information:
Income taxes paid	1,374,000	281,000	723,000
Construction in progress included in accrued expenses	$ 0	$ 212,000	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies (As Revised) The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. As used in these notes, the terms “we,” “us,” “our,” “Kopin” and the “Company” mean Kopin Corporation and its subsidiaries, unless the context indicates another meaning. Going Concern The Company has incurred net losses of $34.5 million , $25.4 million and $23.0 million for the fiscal years ended 2018, 2017 and 2016, respectively, and net cash outflows from operations of $28.1 million , $25.9 million and $26.2 million for the fiscal years ended 2018, 2017 and 2016, respectively. In addition, the Company has continued to experience a significant decline in its cash and cash equivalents and marketable debt securities, 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. These negative financial conditions 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. 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. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Fiscal Year The Company’s fiscal year ends on the last Saturday in December. The fiscal years ended December 29, 2018 and December 30, 2017 includes 52 weeks and December 31, 2016 includes 53 weeks, and are referred to as fiscal years 2018 , 2017 and 2016 , respectively, herein. The impact of the 53 rd week in the 2016 fiscal year was not material to the Company's results of operations. Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and a majority owned 80% subsidiary, eMDT America Inc. ("eMDT"), located in California (collectively the Company). Net loss attributable to noncontrolling interest in the Company's Consolidated Statement of Operations represents the portion of the results of operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions and balances have been eliminated. Revenue Recognition - 2018 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 accumulated deficit. The comparative information has not been revised 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 changes to the Company's accounting policies as a result of adopting Topic 606 are discussed below. Substantially all of our product 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 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 or other customers may result in revenue recognized in excess of amounts currently billed. We disclose the 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 or by achieving 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 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. 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 frequently, 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. 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. 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 subject to adjustment. For our commercial customers, the Company's revenue is recognized when obligations under the terms of a contract with our customer is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer. 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 reductions in the transaction price and are recorded in the same period as the related revenues. We analyze historical returns, current economic trends and changes in customer demand 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. 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. Revenues from sales-based royalties under license agreements are shown under Research and development and other revenues on the Company's Consolidated Statements of Operations. 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 1 $ (240,256,502 ) $ 3,059,383 $ (237,197,119 ) 1. For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements In accordance with the new revenue standard requirements, the impact of adoption on the Company's consolidated statement of operations for the fiscal year 2018 was as follows: Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 19,211,115 $ 19,726,901 $ (515,786 ) Research and development and other revenues 5,253,890 5,600,066 (346,176 ) Cost of product revenues 15,831,441 16,809,343 (977,902 ) Net loss attributable to Kopin Corporation $ (34,533,542 ) $ (34,649,482 ) $ 115,940 See Note 14. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company's revenue by major source. 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 revenue recognized for the contract. 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: Fiscal year ended 2018 2017 2016 Point in time 60 % 91 % 95 % Over time 40 % 9 % 5 % The value of 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 December 29, 2018, the aggregate amount of the transaction price allocated to remaining performance obligations was $8.0 million . The Company expects to recognize revenue on the remaining performance obligations of $8.0 million over the next 12 months. The remaining performance obligations represent amounts to be earned under government contracts, which are subject to cancellation. Revenue Recognition - 2017 We recognize revenue if four basic criteria have been met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred and services rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. We do not recognize revenue for products prior to customer acceptance unless we believe the product meets all customer specifications and has a history of consistently achieving customer acceptance of the product. Provisions for product returns and allowances are recorded in the same period as the related revenues. 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. We recognize revenues from long-term research and development government contracts on the percentage-of-completion method of accounting as work is performed, based upon the ratio of costs or hours already incurred to the estimated total cost of completion or hours of work to be performed. Revenue recognized at any point in time is limited to the amount funded by the U.S. government or contracting entity. We recognize revenue for product development and research contracts that have established prices for distinct phases when delivery and acceptance of the deliverable for each phase has occurred. In some instances, we are contracted to create a deliverable which is anticipated to go into full production. In those cases, we discontinue the percentage-of-completion method after formal qualification of the deliverable has been completed and revenue is then recognized based on the criteria established for sale of products. In certain instances, qualification may be achieved and delivery of production units may commence however our customer may have either identified new issues to be resolved or wish to incorporate a newer display technology. In these circumstances new units delivered will continue to be accounted for under the criteria established for sale of products. Under certain of our research and development contracts, we recognize revenue using a milestone methodology. This revenue is recognized when we achieve specified milestones based on our past performance. We classify amounts earned on contracts in progress that are in excess of amounts billed as unbilled receivables and we classify amounts received in excess of amounts earned as billings in excess of revenues earned. We invoice based on dates specified in the related agreement or in periodic installments based upon our invoicing cycle. We recognize the entire amount of an estimated ultimate loss in our financial statements at the time the loss on a contract becomes known. 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. We have accounting policies in place to address these as well as other contractual and business arrangements to properly account for long-term contracts. 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 and profits would be negatively impacted. Research and Development Costs Research and development expenses are incurred in support of internal display product development programs or programs funded by agencies or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead, and are expensed immediately. Cash and Cash Equivalents The Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents. Inventory Inventories are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The Company adjusts inventory carrying value for estimated obsolescence equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the Company, additional inventory adjustments may be required. We regularly review inventory quantities on-hand and we write down inventory based on excess or obsolete inventories determined primarily by future anticipated demand for our products. Inventory write-downs are measured as the difference between the cost of the inventory and net realizable value, based upon assumptions about future demand, which are inherently difficult to assess and dependent on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established basis. Inventory consists of the following at December 29, 2018 and December 30, 2017 : 2018 2017 Raw materials $ 2,548,139 $ 2,070,153 Work-in-process 1,526,552 1,829,805 Finished goods 722,547 1,180,839 $ 4,797,238 $ 5,080,797 Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 10 years . Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use. Collaborative Arrangements The Company evaluates whether an arrangement is a collaborative arrangement under the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) Topic 808 , Collaborative Arrangements , at its inception based on the facts and circumstances specific to the arrangement. The Company also reevaluates whether an arrangement qualifies or continues to qualify as a collaborative arrangement whenever there is a change in either the roles of the participants or the participants’ exposure to significant risks and rewards dependent on the ultimate commercial success of the endeavor. For those collaborative arrangements where it is determined that the Company is the principal participant, costs incurred and revenue generated from third parties are recorded on a gross basis in the financial statements. From time to time, the Company enters into collaborative arrangements for the research and development, manufacture and/or commercialization of products. The Company’s collaboration agreements with third parties are performed on a ‘‘best efforts’’ basis with no guarantee of either technological or commercial success. Product Warranty The Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against intellectual property infringement claims related to the Company’s products. The Company accrues for known warranty and indemnification issues if a loss is probable and can be reasonably estimated, and accrues for estimated incurred but unidentified issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented. Extended Warranties 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 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately $0.4 million of contract liabilities related to extended warranties at December 29, 2018 . Asset Retirement Obligations The Company recorded asset retirement obligations ("ARO") liabilities of $0.3 million at December 29, 2018 and December 30, 2017 . This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. Changes in ARO liabilities for fiscal years 2018 and 2017 are as follows: 2018 2017 Beginning balance $ 269,877 $ 246,922 Exchange rate change (15,779 ) 22,955 Ending balance $ 254,098 $ 269,877 Income Taxes The consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Foreign Currency Assets and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains or losses are recognized in income or loss in the period in which they occur. Net Loss 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 outstanding stock options and unvested restricted stock. The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: 2018 2017 2016 Nonvested restricted common stock 2,213,249 2,629,274 3,007,674 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices and wireless components or military applications. The Company sells its products to customers worldwide and generally does not require collateral. The Company maintains a reserve for potential credit losses. The Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company. Fair Value of Financial Instruments Financial instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value. Recognition and Measurement of Financial Assets and Liabilities We periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to determine. 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. 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. When assessing investments in private companies for impairment, we consider such factors as, among other things, the share price from the investee's latest financing round, the performance of the investee in relation to its own operating targets and its business plan, the investee's revenue and cost trends, the liquidity and cash position, including its cash burn rate and market acceptance of the investee's products and services. Because these are private companies which we do not control we may not be able to obtain all of the information we would want in order to make a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes available at a later date. Marketable Debt Securities 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's investment in GCS Holdings is included in "Other Assets" as available-for-sale and at fair value. The Company records the amortization of premium and accretion of discounts on marketable debt securities in the results of operations. The Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt securities were not material during the fiscal years ended 2018 , 2017 and 2016 . Other-than-Temporary Impairments 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 securit

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 29, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment consisted of the following at December 29, 2018 and December 30, 2017 : Useful Life 2018 2017 Equipment 3-5 years $ 16,824,384 $ 16,811,526 Leasehold improvements Life of the lease 3,676,775 3,851,269 Furniture and fixtures 3 years 523,736 531,870 Equipment under construction 436,806 2,415,957 21,461,701 23,610,622 Accumulated depreciation and amortization (18,862,859 ) (18,533,579 ) Property, plant and equipment, net $ 2,598,842 $ 5,077,043 Depreciation expense for the fiscal years 2018 , 2017 and 2016 was approximately $1.0 million, $0.9 million and $1 million, respectively. During the fiscal year 2018 , the Company recorded asset impairment charges of $2.5 million

Contract Assets and Liabilities

Contract Assets and Liabilities (Notes)	12 Months Ended
	Dec. 29, 2018
Contract Assets and Liabilities [Abstract]
Contract Assets (Liabilities), Net [Text Block]	3. Contract Assets and Liabilities Net contract assets (liabilities) consisted of the following: December 29, 2018 December 31, 2017 $ Change % Change Contract assets and unbilled receivables $ 3,089,663 $ 3,555,137 $ (465,474 ) (13 )% Contract liabilities and billings in excess of revenue earned (388,933 ) (664,146 ) 275,213 (41 )% Contract liabilities, noncurrent (17,294 ) (374,171 ) 356,877 (95 )% Net contract assets $ 2,683,436 $ 2,516,820 $ 166,616 7 % The $0.2 million increase in the Company's net contract assets from December 31, 2017 to December 29, 2018 was primarily due to our fixed-price contracts with the U.S. government that resulted in revenue recognized in excess of amounts billed and the adoption of Topic 606. The Company recognized revenue of approximately $0.3 million and $0.4 million related to our contract liabilities at December 31, 2017 and January 1, 2017, respectively. The Company did not recognize impairment losses on our contract assets during the years ended December 29, 2018 and December 30, 2017 .

Business Combinations

Business Combinations	12 Months Ended
	Dec. 29, 2018
Business Combinations [Abstract]
Business Combinations	Business Combinations In March 2017, we purchased 100% of the outstanding stock of NVIS, Inc. ("NVIS") for $3.7 million . NVIS produces virtual reality systems for 3D applications. Additional payments by the Company of up to $2.0 million may be required if certain future operating performance milestones are met and the selling shareholders remain employed with NVIS through March 2020. As there is a requirement to remain employed to earn the contingent payments, these contingent payments will be treated as compensation expense. The identifiable assets acquired and liabilities assumed at the acquisition date have been recognized at fair value. The allocation of the purchase price as of the acquisition date is as follows: Cash and marketable securities $ 2,600 Accounts receivable 490,700 Inventory 768,400 Other identifiable assets 46,800 Order backlog 840,000 Customer relationships 1,000,000 Developed technology 460,000 Trademark portfolio 160,000 Current liabilities (480,500 ) Net deferred tax liabilities (1,084,000 ) Goodwill 1,489,000 Total $ 3,693,000 Goodwill represents the recording of the excess of the purchase price over the fair values of the net tangible assets acquired. No significant adjustments were recorded to the purchase price allocation during the measurement period. During the fourth quarter of 2017, we finalized the fair values of the acquired assets and liabilities. The identified intangible assets are being amortized on a straight-line basis over the following lives, in years: Order backlog 1 Customer relationships 2 Developed technology 2 Trademark portfolio 2 In conjunction with the acquisition, the Company recorded deferred tax liabilities of approximately $1.1 million associated with the future non-deductible amortization of the intangible assets. These deferred tax liabilities can be used to offset the Company’s net deferred tax assets. The Company reduced the valuation allowance on its net deferred tax assets in the amount of $1.1 million and such reduction was recognized as a benefit for income taxes for 2017. Acquisition expenses were approximately $0.2 million for the fiscal year ended 2017 and were recorded in selling, general and administration expenses. The following unaudited supplemental pro forma disclosures are provided for the fiscal year ended December 30, 2017. All intercompany transactions have been eliminated. Fiscal year ended 2017 2016 Revenues $ 28,477,870 $ 25,029,681 Net loss (26,302,840 ) (23,736,518 ) Basic and diluted earnings per share $ (0.38 ) $ (0.37 )

Goodwill and Intangibles (Notes

Goodwill and Intangibles (Notes)	12 Months Ended
	Dec. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Goodwill and Intangibles A rollforward of the Company's goodwill by segment is as follows: Kopin Industrial Total Balance, December 31, 2016 $ 844,023 $ — $ 844,023 March 2017 acquisition of NVIS, Inc. — 1,488,650 1,488,650 Impairment of goodwill — (600,086 ) (600,086 ) Change due to exchange rate fluctuations 47,660 — 47,660 Balance, December 30, 2017 891,683 888,564 1,780,247 Impairment of goodwill (528,906 ) (888,564 ) (1,417,470 ) Change due to exchange rate fluctuations (31,433 ) — (31,433 ) Balance, December 29, 2018 $ 331,344 $ — $ 331,344 Goodwill is evaluated for impairment annually or more often if indicators of a potential impairment are present. The Company performs impairment tests of goodwill at its reporting unit level. The goodwill valuations that are utilized to test these assets for impairment are depending on a number of significant estimates and assumptions, including macroeconomic conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied to cash flows. We believe these estimates and assumptions are reasonable and are comparable to those that would be used by other market participants. However, actual events and results could differ substantially from those used in our valuations. To the extent such factors result in a failure to achieve the level of projected cash flows initially used to estimate fair value for purposes of establishing the carrying amount of goodwill, we may need to record non-cash impairment charges in the future. At December 29, 2018, the Company performed an impairment analysis of goodwill based on a comparison of the discounted cash flows to the recorded carrying value of the reporting units, and determined that the discounted cash flows were not in excess of the carrying value of the NVIS reporting unit. At December 29, 2018, the Company decided to discontinue operations at its wholly-owned subsidiary, Kopin Software Ltd. and expects no future cash flows to support the carrying amount of goodwill. As a result, the Company recorded an impairment of goodwill of $1.4 million at December 29, 2018. The input methods for goodwill are analyzed for impairment on a nonrecurring basis using fair value measurements with unobservable inputs, which is Level 3 in the fair value hierarchy. The Company recognized $0.9 million , $1.6 million and $0.0 million in amortization expense for the fiscal years ended 2018 , 2017 and 2016 , respectively, related to intangible assets. At December 29, 2018, the Company has a carrying value of $2.5 million and accumulated amortization of $2.5 million related to intangibles. The intangibles have no remaining useful life.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 29, 2018
Financial Instruments [Abstract]
Financial Instruments	Financial Instruments 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 at December 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 14,326,347 $ 14,326,347 $ — $ — U.S. government and agency backed 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 Measurement at December 30, 2017 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 24,848,227 $ 24,848,227 $ — $ — U.S. government and agency backed 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. 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. Changes in Level 3 investments are as follows: December 30, 2017 Net unrealized gains/(losses) Purchases, issuances and settlements Transfers in and or out of Level 3 December 29, 2018 Equity Investments $ — $ (284,317 ) $ 5,849,816 $ — $ 5,565,499 Warrant 2,000,000 (50,184 ) (1,949,816 ) — — $ 2,000,000 $ (334,501 ) $ 3,900,000 $ — $ 5,565,499 Equity Investments Equity investments rarely traded or not quoted will generally have less (or no) pricing observability and a higher degree of judgment utilized in measuring fair value. Initial measurement of equity investments occurs when an observable price for the equity investment is available. 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. 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. 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. Investments in available-for-sale marketable debt securities are as follows at December 29, 2018 and December 30, 2017 : Amortized Cost Unrealized Losses Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 13,064,418 $ 35,014,593 $ (253,495 ) $ (288,782 ) $ 12,810,923 $ 34,725,811 Corporate debt 10,175,084 8,988,608 (67,991 ) (7,702 ) 10,107,093 8,980,906 Certificates of deposits — 201,000 — (260 ) — 200,740 Total $ 23,239,502 $ 44,204,201 $ (321,486 ) $ (296,744 ) $ 22,918,016 $ 43,907,457 The contractual maturity of the Company’s marketable debt securities is as follows at December 29, 2018 : Less than One year One to Five years Total U.S. government and agency backed securities $ 3,741,183 $ 9,069,740 $ 12,810,923 Corporate debt 2,709,074 7,398,019 10,107,093 Total $ 6,450,257 $ 16,467,759 $ 22,918,016

Stockholders' Equity and Stock-

Stockholders' Equity and Stock-Based Compensation	12 Months Ended
	Dec. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stockholders' Equity and Stock-Based Compensation	Stockholders’ Equity and Stock-Based Compensation Sale of Unregistered Common Stock On April 20, 2017, the Company sold 7,589,000 shares of unregistered common stock to Goertek, Inc. for $24,664,250 ( $3.25 per share). This represented approximately 10.1% of Kopin’s total outstanding shares of common stock as of the date of purchase. In addition, Kopin and Goertek have entered into agreements to jointly develop and commercialize a range of technologies and wearable products. Goertek is a leading innovative global technology company headquartered in Weifang, China that designs and manufactures a range of consumer electronics products for brand customers including wearables, virtual and augmented reality headsets, and audio products. The transaction was accounted for under ASC 505-30 "Treasury Stock", and the loss on the sale of the treasury stock of approximately $0.8 million was charged to retained earnings. At completion of the transaction, the U.S. government requested certain information regarding the transaction for the Committee on Foreign Investment. See Note 16. Related Party Transactions for additional discussion around agreements with Goertek. Restricted Stock Awards In 2010 , the Company adopted a 2010 Equity Incentive Plan (" 2010 Equity Plan") which authorized the issuance of shares of common stock to employees, non-employees, and the Board. The 2010 Equity Plan was a successor to the Company’s 2001 Equity Incentive Plan ("2001 Equity Plan") and has been subsequently amended to increase the number of authorized shares to 14,100,000 as of December 29, 2018 . The number of shares authorized under the 2010 Equity Plan is the number of shares approved by the shareholders plus the number of shares of common stock which were available for grant under the 2001 Equity Plan, the number of shares of common stock which were the subject of awards outstanding under the 2001 Equity Plan and are forfeited, terminated, canceled or expire after the adoption of the 2010 Equity Plan and the number of shares of common stock delivered to the Company either in exercise of an 2001 Equity Plan award or in satisfaction of a tax withholding obligation. The term and vesting period for restricted stock awards granted under the 2010 Equity Plan are determined by the Board’s compensation committee. As of December 29, 2018 , the Company has approximately 1.7 million shares of common stock authorized and available for issuance under the Company’s 2010 Equity Plan. 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. Shares Weighted Average Grant Fair Value Outstanding at December 26, 2015 2,192,016 $ 3.82 Granted 1,663,000 2.40 Forfeited (110,500 ) 3.21 Vested (736,842 ) 3.17 Outstanding at December 31, 2016 3,007,674 3.21 Granted 1,152,000 3.40 Forfeited (465,150 ) 3.82 Vested (1,065,250 ) 2.90 Balance at December 30, 2017 2,629,274 3.31 Granted 1,549,000 2.25 Forfeited (872,025 ) 3.78 Vested (1,093,000 ) 3.05 Balance at December 29, 2018 2,213,249 $ 2.51 On December 31, 2017 (fiscal year beginning 2018), 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. 640,000 shares of restricted stock which 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 of restricted stock 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 of restricted common stock 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 terminate on December 31, 2020. For the period ended December 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) 2 2 2 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 fiscal years 2018 , 2017 and 2016 (no tax benefits were recognized): 2018 2017 2016 Cost of product revenues $ 418,605 $ 490,481 $ 561,791 Research and development 725,112 799,485 527,081 Selling, general and administrative 3,647,337 1,006,165 1,336,454 Total $ 4,791,054 $ 2,296,131 $ 2,425,326 Unrecognized compensation expense for non-vested restricted common stock as of December 29, 2018 totaled $3.4 million and is expected to be recognized over a weighted average period of approximately two years .

Concentrations of Risk

Concentrations of Risk	12 Months Ended
	Dec. 29, 2018
Risks and Uncertainties [Abstract]
Concentrations of Risk	Concentrations of Risk Ongoing credit evaluations of customers’ financial condition are performed and collateral, such as letters of credit, are generally not required. Customer’s accounts receivable balance as a percentage of total accounts receivable was as follows: Percent of Gross Accounts Receivable Customer December 29, December 30, Collins Aerospace 11% * DRS Technologies 11% * Scott Safety * 14% RealWear, Inc. 31% 10% U.S. Army * 43% Note: The symbol “*” indicates that accounts receivables from that customer were less than 10% of the Company’s total accounts receivable. Sales to significant non-affiliated customers for fiscal years 2018 , 2017 and 2016 , as a percentage of total revenues, is as follows: Sales as a Percent of Total Revenue Fiscal Year Customer 2018 2017 2016 Military Customers in Total 36% 48% 24% General Dynamics 11% * * DRS Technologies * 10% * Collins Aerospace 20% 10% 12% Shenzhen Oriscape * * 20% U.S. Army * 12% * Funded Research and Development Contracts 20% 11% 7% Note: The symbol “*” indicates that sales to that customer were less than 10% of the Company’s total revenues. The caption "Military Customers in Total" excludes research and development contracts.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 29, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The (benefit) provision for income taxes from continuing operations consists of the following for the fiscal years indicated: Fiscal Year 2018 2017 2016 Current State $ 5,000 $ 5,000 $ 33,000 Foreign 25,000 (568,000 ) 1,656,000 Total current provision 30,000 (563,000 ) 1,689,000 Deferred Federal (7,307,000 ) 15,461,000 (8,718,000 ) State (360,000 ) (493,000 ) (1,264,000 ) Foreign 300,000 (187,000 ) 2,308,000 Change in valuation allowance 7,367,000 (17,181,000 ) 9,115,000 Total (benefit) deferred provision — (2,400,000 ) 1,441,000 Total provision (benefit) for income taxes $ 30,000 $ (2,963,000 ) $ 3,130,000 The following table sets forth the changes in Kopin's balance of unrecognized tax benefits for the year ended: Total Unrecognized tax benefits at December 26, 2016 $ 374,000 Gross increases—prior year tax positions 20,000 Unrecognized tax benefits at December 30, 2017 394,000 Gross increases—current year tax positions — Unrecognized tax benefits at December 29, 2018 $ 394,000 U.S. GAAP requires applying a 'more likely than not' threshold to the recognition and derecognition of uncertain tax positions either taken or expected to be taken by Kopin's income tax returns. The total amount of our gross tax liability for tax positions that may not be sustained under a 'more likely than not' threshold amounts to $0.4 million as of December 29, 2018 and December 30, 2017 . Kopin's policy regarding the classification of interest and penalties is to include these amounts as a component of income tax expense. The total amount of accrued interest and penalties related to the Company's unrecognized tax benefits was $0.5 million as of December 29, 2018 and December 30, 2017 . Net operating losses were not utilized in 2018 , 2017 and 2016 to offset federal and state taxes. The actual income tax (benefit) provision reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax (benefit) provision. A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows: Fiscal Year 2018 2017 2016 Tax provision at federal statutory rates $ (7,515,000 ) $ (9,884,000 ) $ (6,965,000 ) State tax liability 5,000 5,000 22,000 Foreign deferred tax rate differential (39,000 ) 15,000 (678,000 ) Foreign withholding 301,000 (771,000 ) 1,441,000 Outside basis in Kowon, net unremitted earnings (468,000 ) (2,888,000 ) 958,000 Permanent items 186,000 774,000 259,000 Increase in net state operating loss carryforwards (406,000 ) (300,000 ) (502,000 ) Utilization of net operating losses for U.K. research and development refund — — (142,000 ) Provision to tax return adjustments and tax rate change (1) (76,000 ) 24,833,000 (66,000 ) Tax credits 239,000 24,000 (762,000 ) Non-deductible 162M compensation limitations 13,000 199,000 — Non-deductible equity compensation 290,000 1,901,000 (360,000 ) Uncertain tax position for transfer pricing 91,000 203,000 671,000 Other, net 45,000 107,000 139,000 Change in valuation allowance 7,364,000 (17,181,000 ) 9,115,000 $ 30,000 $ (2,963,000 ) $ 3,130,000 (1) Due to the Tax Act which was enacted in December 2017, our U.S. deferred tax assets and liabilities as of December 30, 2017 were re-measured to 21% . The provisional amount recorded related to the remeasurement of our deferred tax balance was approximately $25.1 million of tax expense. Pretax foreign income from continuing operations was approximately $0.7 million for fiscal year ended 2018 , pretax foreign loss from continuing operations was approximately $0.4 million for fiscal year ended 2017 and pretax foreign income from continuing operations was approximately $5.4 million for fiscal year ended 2016 . Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following: Fiscal Year 2018 2017 Deferred tax liability: Foreign withholding liability $ (538,000 ) $ (812,000 ) Foreign unremitted earnings — (468,000 ) Intangible assets — (259,000 ) Deferred tax assets: Federal net operating loss carryforwards 41,755,000 34,555,000 State net operating loss carryforwards 3,114,000 2,708,000 Foreign net operating loss carryforwards 1,259,000 1,500,000 Equity awards 444,000 55,000 Tax credits 7,231,000 7,470,000 Property, plant and equipment 640,000 544,000 Unrealized losses on investments 1,848,000 1,792,000 Other 1,707,000 3,037,000 Net deferred tax assets 57,460,000 50,122,000 Valuation allowance (58,006,000 ) (50,642,000 ) $ (546,000 ) $ (520,000 ) The valuation allowance was approximately $58.0 million and $50.6 million at December 29, 2018 and December 30, 2017 , respectively, primarily driven by U.S. net operating loss carryforwards ("NOLs") and tax credits that the Company does not believe will ultimately be realized. On December 22, 2017, the President signed the Tax Cuts and Jobs Act of 2017 ("2017 Act") which enacted a wide range of changes to the U.S. corporate income tax system. The 2017 Act reduced the U.S. corporate statutory federal tax rate to 21% effective in 2018, eliminated the domestic manufacturing deduction benefit and introduced other tax base broadening measures, changed rules for expensing and capitalizing business expenditures, established a territorial tax system for foreign earnings as well as a minimum tax on certain foreign earnings, provided for a one-time transition tax on previously undistributed foreign earnings, and introduced new rules for the treatment of certain foreign income. Also on December 22, 2017, the Securities and Exchange Commission (SEC) issued Staff Accounting Bulletin No. 118 (SAB 118), which provided companies with additional guidance on how to account for the 2017 Act in their financial statements, allowing companies to use a measurement period. As of December 30, 2017 , we made a reasonable estimate of the effects on our existing deferred tax balances and the one-time transition tax on previously undistributed foreign earnings and the Company did not recognize any provisional amounts in the (benefit) provision for income taxes in accordance with SAB 118. As of December 29, 2018 , we had finalized our provisional estimates for the remeasurement of our existing U.S. deferred tax balances and the one-time transition tax and did not recognize amounts in the (benefit) provision for income taxes. Deferred tax assets and liabilities—The Company has remeasured certain deferred tax assets and liabilities, excluding those items that will be included on the Company's 2017 tax return, based on the rates the Company expects to realize the deferred tax assets and liabilities at in the future, which is generally 21% . The amount recorded related to the remeasurement of the Company's deferred tax balance was approximately $25.1 million of tax expense. At December 29, 2018 , we have finalized our provisional estimate for the remeasurement of our existed deferred tax balances with no additional adjustment. The Company recorded a reduction in the valuation allowance during 2017 of approximately $1.0 million which was previously recorded against the Company’s AMT credit. The Company expects to receive a refund of $1.0 million from our AMT credit in accordance with the Tax Act and have recorded the receivable in "Other assets" on the Company's consolidated balance sheets at December 29, 2018 . In addition to the changes described above, the 2017 Act imposes a U.S. tax on global intangible low taxed income ("GILTI") that is earned by certain foreign affiliates owned by a U.S. shareholder. The computation of GILTI is generally intended to impose tax on the earnings of a foreign corporation that are deemed to exceed a certain threshold return relative to the underlying business investment. The Company has made a policy election to treat future taxes related to GILTI as a current period expense in the reporting period in which the tax is incurred. Foreign tax effects—The one-time transition tax is based on our total post-1986 earnings and profits (“E&P”) for which the Company has previously deferred U.S. income taxes. The Company is estimating that the Company will not have a provisional requirement amount for our one-time transition tax liability, using an estimated applicable tax rate of 15.5% , resulting in no increase in income tax expense. The Company has not yet completed our calculation of the total post-1986 foreign E&P for these foreign subsidiaries. Further, the transition tax is based in part on the amount of those earnings held in cash and other specified assets. This amount may change when the Company finalizes the calculation of post-1986 foreign E&P previously deferred from U.S. federal taxation and finalize the amounts held in cash or other specified assets. The Company also expects additional clarifying and interpretative technical guidance to be issued related to the calculation of our one-time transition tax. No additional income taxes have been provided for any remaining undistributed foreign earnings not subject to the transition tax and any additional outside basis difference inherent in these entities as these amounts continue to be indefinitely reinvested in foreign operations. As of December 29, 2018 , the Company has available for tax purposes NOLs of $198.8 million expiring 2022 through 2037 . The Company has recognized a full valuation allowance on its net deferred tax assets as the Company has concluded that such assets are not more likely than not to be realized. The decrease in valuation allowance during fiscal year 2018 was a result of decreases in the federal tax rate as part of the Tax Act and a reduction in the valuation allowance as a result of deferred tax liabilities assumed as part of the acquisition of NVIS. The Tax Act imposes a mandatory transition tax on accumulated foreign earnings and eliminates U.S. taxes on foreign subsidiary distribution. As a result, earnings in foreign jurisdictions are available for distribution to the U.S. without incremental U.S. taxes. Under the provisions of Section 382, certain substantial changes in Kopin’s ownership may limit in the future the amount of net operating loss carryforwards that could be used annually to offset future taxable income and income tax liability. The Company’s income tax returns have not been examined by the Internal Revenue Service and are subject to examination for all years since 2001 . State income tax returns are generally subject to examination for a period of three to five years after filing of the respective return. The state impact of any federal changes remains subject to examination by various states for a period of up to one year after formal notification to the states. International jurisdictions have statutes of limitations generally ranging from three to twenty years after filing of the respective return. Years still open to examination by tax authorities in major jurisdictions include Korea ( 2009 onward ), Japan ( 2009 onward ), Hong Kong ( 2011 onward ) and United Kingdom ( 2014 onward ). The Company is not currently under examination in these jurisdictions.

Accrued Warranty

Accrued Warranty	12 Months Ended
	Dec. 29, 2018
Product Warranties Disclosures [Abstract]
Accrued Warranty	Accrued Warranty The Company warrants its products against defect for 12 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 fiscal years ended 2018 , 2017 and 2016 are as follows: Fiscal Year Ended December 29, December 30, December 31, Beginning balance $ 649,000 $ 518,000 $ 518,000 Additions 159,000 328,000 440,000 Claim and reversals (237,000 ) (197,000 ) (440,000 ) Ending Balance $ 571,000 $ 649,000 $ 518,000

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 29, 2018
Retirement Benefits [Abstract]
Employee Benefit Plan	Employee Benefit Plan The Company has an employee benefit plan pursuant to Section 401(k) of the Internal Revenue Code of 1986, as amended. In 2018 , the plan allowed employees to defer an amount of their annual compensation up to a current maximum of $18,500 if they are under the age of 50 and $24,500 if they are over the age of 50 . The Company matches 50% of all deferred compensation on the first 6% of each employee’s deferred compensation. The amount charged to operations in connection with this plan was approximately $0.3 million in fiscal years 2018 , 2017 and 2016 .

Commintments and Contingencies

Commintments and Contingencies	12 Months Ended
	Dec. 29, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Leases The Company leases various facilities. The following is a schedule of minimum rental commitments under non-cancelable operating leases at December 29, 2018 : Fiscal year ending, Amount 2019 $ 1,210,000 2020 1,112,000 2021 921,000 2022 616,000 2023 201,000 Thereafter — Total minimum lease payments $ 4,060,000 Amounts incurred under operating leases are recorded as rent expense on a straight-line basis. Total rent expense in the fiscal years ended 2018 , 2017 and 2016 were approximately $1.4 million , $1.5 million and $1.3 million , respectively. The Company has entered into an agreement to make a capital contribution of approximately $5.1 million (the Company's capital contribution under the agreement is $35.0 million Chinese Yuan Renminbi). The Company’s ability to make its capital contribution is subject to Chinese laws which include restrictions of direct foreign investment. Accordingly, the Company will need to make the capital contribution through its Chinese subsidiary’s operations.

Litigation

Litigation	12 Months Ended
	Dec. 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 microdisplay products with embedded wireless technology referred to as “Golden-i”. Additionally BlueRadios alleged that the Company 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 June 14, 2019, or 120 days after a claim construction order should one be necessary. 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 December 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.

Segments and Disaggregation of

Segments and Disaggregation of Revenue	12 Months Ended
	Dec. 29, 2018
Segment Reporting [Abstract]
Segments and Disaggregation of Revenue	Segments and Disaggregation of Revenue (As Revised) 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 1. Summary of Significant Accounting Policies, effective December 31, 2017, the Company adopted Topic 606 using the modified retrospective method. The comparative information has not been revised and continues to be reported under the accounting standards in effect for those periods. Segment financial results were as follows: Total Revenue (in thousands) 2018 2017 2016 Kopin $ 16,981 $ 15,942 $ 18,733 Industrial 9,116 13,585 3,909 Eliminations (1,631 ) (1,685 ) — Total $ 24,465 $ 27,841 $ 22,643 Total Intersegment Revenue (in thousands) 2018 2017 2016 Kopin $ — $ — $ — Industrial 1,631 1,685 — Total $ 1,631 $ 1,685 $ — 2018 2017 2016 Net Loss Attributable to the Controlling Interest (in thousands) (As Revised) 1 (As Revised) 1 Kopin $ (33,768 ) $ (26,153 ) $ (22,757 ) Industrial (766 ) 1,277 (812 ) Eliminations — (364 ) — Total $ (34,534 ) $ (25,240 ) $ (23,569 ) Intersegment Loss Attributable to the Controlling Interest (in thousands) 2018 2017 2016 Kopin $ — $ — $ — Industrial — 364 — Total $ — $ 364 $ — Total Assets (in thousands) 2018 2017 Kopin $ 50,995 $ 82,707 Industrial 8,554 8,615 Total $ 59,549 $ 91,322 1. For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements Total long-live assets by country at December 29, 2018 and December 30, 2017 were: Total Long-lived Assets (in thousands) 2018 2017 U.S. $ 2,101 $ 2,456 United Kingdom 197 192 China 251 338 Japan 50 206 Korea — 1,885 Total $ 2,599 $ 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. Total revenue by geographical area for the fiscal years ended December 29, 2018 , December 30, 2017 and December 31, 2016 was as follows: 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 10,799 44 % $ 3,637 15 % $ 14,436 59 % Other Americas 49 — 74 — 123 1 Total Americas 10,848 44 3,712 15 14,559 60 Asia-Pacific 4,932 20 1,984 8 6,916 28 Europe 1,194 5 1,754 7 2,948 12 Other 7 — 35 — 42 — Total Revenues $ 16,981 69 % $ 7,484 30 % $ 24,465 100 % 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 10,056 36 % $ 6,484 23 % $ 16,540 59 % Other Americas 24 — 62 — 86 — Total Americas 10,080 36 6,545 24 16,626 60 Asia-Pacific 4,006 14 1,401 5 5,406 19 Europe 1,856 7 3,954 14 5,810 21 Total Revenues $ 15,942 57 % $ 11,900 43 % $ 27,841 100 % 2016 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 8,847 39 % $ 390 2 % $ 9,237 41 % Other Americas 41 — — — 41 — Total Americas 8,887 39 390 2 9,278 41 Asia-Pacific 7,588 33 2,260 10 9,849 43 Europe 2,258 10 1,258 6 3,516 16 Total Revenues $ 18,733 82 % $ 3,909 18 % $ 22,643 100 % Total revenue by display application for the fiscal years ended December 29, 2018 , December 30, 2017 and December 31, 2016 was as follows: 2018 (In thousands) Kopin Industrial Total Military $ 4,755 $ 3,969 $ 8,724 Industrial 2,969 3,096 6,066 Consumer 4,146 — 4,146 R&D 5,035 219 5,254 Other 75 200 275 Total Revenues $ 16,981 $ 7,484 $ 24,465 2017 (In thousands) Kopin Industrial Total Military $ 4,400 $ 9,038 $ 13,438 Industrial 2,695 2,783 5,478 Consumer 4,406 — 4,406 R&D 2,938 9 2,947 Other 1,503 69 1,573 Total Revenues $ 15,942 $ 11,900 $ 27,841 2016 (In thousands) Kopin Industrial Total Military $ 4,963 $ 375 $ 5,338 Industrial 3,128 3,168 6,296 Consumer 7,418 — 7,418 R&D 1,527 — 1,527 Other 1,697 367 2,064 Total Revenues $ 18,733 $ 3,909 $ 22,643

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 29, 2018
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information (Unaudited)	Selected Quarterly Financial Information (Unaudited) (As Revised) The following tables present Kopin’s quarterly operating results for the fiscal years ended December 29, 2018 and December 30, 2017 . The information for each of these quarters is unaudited and has been prepared on the same basis as the audited consolidated financial statements. In the opinion of management, all necessary adjustments, consisting only of normal recurring adjustments, have been included to present fairly the unaudited consolidated quarterly results when read in conjunction with Kopin’s audited consolidated financial statements and related notes. These operating results are not necessarily indicative of the results of any future period. Quarterly Periods During Fiscal Year Ended December 29, 2018 : (in thousands, except per share data) Three months (3) Three months Three months Three months (4) Total revenue $ 5,654 $ 5,944 $ 5,126 $ 7,741 Gross profit (2) 983 974 (16 ) 1,439 Loss from operations (9,792 ) (8,992 ) (10,299 ) (10,884 ) Net loss attributable to the controlling interest (5,536 ) (9,241 ) (9,791 ) (9,966 ) Net loss per share (1) : Basic and diluted $ (0.08 ) $ (0.13 ) $ (0.13 ) $ (0.14 ) Weighted average number of common shares outstanding: Basic and diluted 73,078 73,095 73,135 73,317 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenues less cost of product revenues. (3) Includes $2.9 million impact on net gain attributable to Kopin Corporation relating to the gain on an equity investment for the three month period ended March 31, 2018. (4) Includes $1.3 million impact from correction adjustments. For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements. Quarterly Periods During Fiscal Year Ended December 30, 2017 : (in thousands, except per share data) Three months Three months Three months Three months (3) Total revenue $ 4,378 $ 5,927 $ 6,139 $ 11,397 Gross profit (2) 816 862 1,444 3,654 Loss from operations (8,663 ) (8,068 ) (8,605 ) (4,962 ) Net loss attributable to the controlling interest (7,858 ) (7,332 ) (8,247 ) (1,803 ) Net loss per share (1) : Basic and diluted $ (0.12 ) $ (0.10 ) $ (0.11 ) $ (0.02 ) Weighted average number of common shares outstanding: Basic and diluted 64,539 70,627 72,188 72,349 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenues less cost of product revenues. (3) Includes $1.7 million impact on net gain attributable to Kopin Corporation relating to the gain on a warrant for the three month period ended December 30, 2017.

Related Party Transactions (Not

Related Party Transactions (Notes)	12 Months Ended
	Dec. 29, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	16. Related Party Transactions The Company may from time to time enter into agreements with shareholders, affiliates and other companies engaged in certain aspects of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing product market is relatively new and there may be other technologies the Company needs to purchase from affiliates in order to enhance its product offering. The Company and Goertek have entered into agreements to jointly develop and commercialize a range of technologies and wearable products. These include: a mutually exclusive supply and manufacturing arrangement for a certain display product for twenty four months after mass production begins; an agreement that provides the Company with the right of first refusal to invest in certain manufacturing capacity for certain products with Goertek; an agreement whereby Goertek will provide system level original equipment manufacturing services for the Company's wearable products; an arrangement whereby the Company will supply display modules for Goertek's virtual reality and augmented reality products; and other agreements related to promotion around certain products as well as providing designs relating to head mounted displays. The Company and RealWear, Inc. have entered into agreements where the Company has agreed to supply display modules for RealWear, Inc.'s augmented reality products. The Company has also licensed certain intellectual property to RealWear, Inc. and the Company received a 15% warrant in RealWear, Inc.'s next equity offering round, which was exercised in April 2018. The Company also received a $1.5 million license fee for the intellectual property licensed to RealWear, Inc. and the Company is entitled to receive sales-based royalties from RealWear, Inc. During fiscal years 2018 , 2017 and 2016 , the Company had the following transactions with related parties: 2018 2017 2016 Revenue Purchases Revenue Purchases Revenue Purchases Goertek $ — $ 646,135 $ — $ 727,101 $ — $ — RealWear, Inc. 1,220,838 — 576,644 — — — $ 1,220,838 $ 646,135 $ 576,644 $ 727,101 $ — $ — At December 29, 2018 and December 30, 2017 , the Company had the following receivables and payables with related parties: December 29, 2018 December 30, 2017 Receivables Contract Assets Payables Receivables Payables Goertek $ — $ — $ 207,530 $ — $ 326,877 RealWear, Inc. 1,041,334 400,000 — 414,635 — $ 1,041,334 $ 400,000 $ 207,530 $ 414,635 $ 326,877

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Notes)	12 Months Ended
	Dec. 29, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	17. Valuation and Qualifying Accounts The following table sets forth activity in Kopin's allowance for doubtful accounts: Fiscal year ended: Balance at Beginning of Year Additions Charged to Income Deductions from Reserve Balance at End of Year December 31, 2016 $ 153,000 $ — $ (17,000 ) $ 136,000 December 30, 2017 136,000 13,000 — 149,000 December 29, 2018 $ 149,000 $ 268,000 $ (113,000 ) $ 304,000

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements (Notes)	12 Months Ended
	Dec. 29, 2018
Restatement of Previously Issued Financial Statements [Abstract]
Accounting Changes and Error Corrections [Text Block]	18. Correction of Previously Issued Financial Statements Subsequent to filing its Original Form 10-K, the Company identified that its consolidated financial statements were incorrect because of certain errors impacting noncontrolling interest in connection with its Korean subsidiary Kowon. Accordingly, the accompanying consolidated financial statements as of December 29, 2018 and for the three years in the period ended December 29, 2018, have been revised to correct these errors. A summary of these errors and their impact on the consolidated financial statements are as follows: 1. The Company improperly calculated the noncontrolling interest amount of Kowon when the Company made equity investments in years prior to 2015. The Company has corrected for this misstatement in the accompanying Consolidated Statements of Stockholders’ Equity, which resulted in a decrease to additional paid-in capital and an increase to noncontrolling interest of $1.2 million as of December 26, 2015. This correction impacted the respective equity categories in the accompanying Consolidated Statements of Stockholders’ Equity and Consolidated Balance Sheets for 2016, 2017 and 2018. 2. In 2016, upon recognition of a gain on sale of Kowon assets, the Company did not properly allocate the portion of the gain attributable to the noncontrolling interest in the amount of $0.1 million . The Company has corrected for this misstatement in the accompanying 2016 Consolidated Statement of Operations, which consequently impacts the accompanying Consolidated Statements of Stockholders’ Equity by increasing accumulated deficit and increasing noncontrolling interest for $0.1 million as of December 31, 2016. 3. In 2018, when the Company liquidated Kowon, it was carrying approximately $1.7 million in cumulative translation adjustments ("CTA") related to Kowon's net assets. Approximately $0.4 million of CTA was correctly reclassified into earnings in 2018, however, the remaining $1.3 million was incorrectly reclassified directly to noncontrolling interest to offset cumulative understatement in noncontrolling interest that resulted from the two prior period errors noted above. This caused the net loss in the accompanying 2018 Consolidated Statement of Operations to be overstated by $1.3 million , which the Company has corrected in the accompanying Consolidated Statements of Operations. 4. In addition, in connection with the liquidation of Kowon, the Company understated its distribution to the noncontrolling interest holder in the accompanying 2018 Consolidated Statement of Cash Flows by less than $0.1 million , which the Company has corrected in the accompanying Consolidated Statements of Cash Flows. The effects of these adjustments on the consolidated statements of stockholders’ equity are as follows: Addition Paid-in Capital Accumulated Deficit Noncontrolling Interest As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised Balance at December 26, 2015 326,558,527 (1,201,482 ) 325,357,045 (190,608,671 ) — (190,608,671 ) (256,096 ) 1,201,482 945,386 Net (loss) income — — — (23,434,116 ) (134,601 ) (23,568,717 ) 402,971 134,601 537,572 Balance at December 31, 2016 328,524,644 (1,201,482 ) 327,323,162 (214,042,787 ) (134,601 ) (214,177,388 ) 141,957 1,336,083 1,478,040 Balance at December 30, 2017 331,119,340 (1,201,482 ) 329,917,858 (240,121,901 ) (134,601 ) (240,256,502 ) (719,422 ) 1,336,083 616,661 Distribution to noncontrolling interest holder — — — — — — 636,978 (1,336,083 ) (699,105 ) Net (loss) income — — — (35,869,625 ) 1,336,083 (34,533,542 ) 51,050 — 51,050 Balance at December 29, 2018 335,692,879 (1,201,482 ) 334,491,397 (272,932,143 ) 1,201,482 (271,730,661 ) (149,053 ) — (149,053 ) The effects of these adjustments on the consolidated statements of operations are as follows: As Previously Reported Adjustment As Revised 2018 Foreign currency transaction gains (losses) $ (166,829 ) $ 1,336,083 $ 1,169,254 2016 Net income attributable to noncontrolling interest 402,971 134,601 537,572 Net loss attributable to Kopin Corporation $ (23,434,116 ) $ (134,601 ) $ (23,568,717 ) The effects of these adjustments on the consolidated statements of cash flows are as follows: As Previously Reported Adjustment As Revised 2018 Cash flows from operating activities: Net loss $ (35,818,575 ) $ 1,336,083 $ (34,482,492 ) Foreign currency (gains) losses 177,469 (1,273,956 ) (1,096,487 ) Cash flows from financing activities Distribution to noncontrolling interest holder $ (636,978 ) $ (62,127 ) $ (699,105 ) The above referenced adjustments do not impact the consolidated statement of operations for the fiscal year ended December 30, 2017 or the consolidated statements of cash flows for the fiscal years ended December 30, 2017 and December 31, 2016. Although the Company does not believe such misstatements are material to the previously issued consolidated financial statements, for comparability purposes, the Company has revised the previously issued consolidated financial statements to correct the misstatements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Accounting Policies [Abstract]
Substantial Doubt about Going Concern [Text Block]	The Company has incurred net losses of $34.5 million , $25.4 million and $23.0 million for the fiscal years ended 2018, 2017 and 2016, respectively, and net cash outflows from operations of $28.1 million , $25.9 million and $26.2 million for the fiscal years ended 2018, 2017 and 2016, respectively. In addition, the Company has continued to experience a significant decline in its cash and cash equivalents and marketable debt securities, 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. These negative financial conditions raise substantial doubt regarding the Company’s ability to continue as a going concern.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and a majority owned 80% subsidiary, eMDT America Inc. ("eMDT"), located in California (collectively the Company). Net loss attributable to noncontrolling interest in the Company's Consolidated Statement of Operations represents the portion of the results of operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions and balances have been eliminated.
Revenue Recognition	Revenue Recognition - 2018 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 accumulated deficit. The comparative information has not been revised 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 changes to the Company's accounting policies as a result of adopting Topic 606 are discussed below. Substantially all of our product 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 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 or other customers may result in revenue recognized in excess of amounts currently billed. We disclose the 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 or by achieving 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 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. 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 frequently, 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. 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. 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 subject to adjustment. For our commercial customers, the Company's revenue is recognized when obligations under the terms of a contract with our customer is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer. 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 reductions in the transaction price and are recorded in the same period as the related revenues. We analyze historical returns, current economic trends and changes in customer demand 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. 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. Revenues from sales-based royalties under license agreements are shown under Research and development and other revenues on the Company's Consolidated Statements of Operations.	Revenue Recognition - 2017 We recognize revenue if four basic criteria have been met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred and services rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. We do not recognize revenue for products prior to customer acceptance unless we believe the product meets all customer specifications and has a history of consistently achieving customer acceptance of the product. Provisions for product returns and allowances are recorded in the same period as the related revenues. 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. We recognize revenues from long-term research and development government contracts on the percentage-of-completion method of accounting as work is performed, based upon the ratio of costs or hours already incurred to the estimated total cost of completion or hours of work to be performed. Revenue recognized at any point in time is limited to the amount funded by the U.S. government or contracting entity. We recognize revenue for product development and research contracts that have established prices for distinct phases when delivery and acceptance of the deliverable for each phase has occurred. In some instances, we are contracted to create a deliverable which is anticipated to go into full production. In those cases, we discontinue the percentage-of-completion method after formal qualification of the deliverable has been completed and revenue is then recognized based on the criteria established for sale of products. In certain instances, qualification may be achieved and delivery of production units may commence however our customer may have either identified new issues to be resolved or wish to incorporate a newer display technology. In these circumstances new units delivered will continue to be accounted for under the criteria established for sale of products. Under certain of our research and development contracts, we recognize revenue using a milestone methodology. This revenue is recognized when we achieve specified milestones based on our past performance. We classify amounts earned on contracts in progress that are in excess of amounts billed as unbilled receivables and we classify amounts received in excess of amounts earned as billings in excess of revenues earned. We invoice based on dates specified in the related agreement or in periodic installments based upon our invoicing cycle. We recognize the entire amount of an estimated ultimate loss in our financial statements at the time the loss on a contract becomes known. 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. We have accounting policies in place to address these as well as other contractual and business arrangements to properly account for long-term contracts. 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 and profits would be negatively impacted.
Research and Development Costs	Research and Development Costs Research and development expenses are incurred in support of internal display product development programs or programs funded by agencies or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead, and are expensed immediately.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.
Inventory	Inventory Inventories are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The Company adjusts inventory carrying value for estimated obsolescence equal to the difference between the cost of inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the Company, additional inventory adjustments may be required. We regularly review inventory quantities on-hand and we write down inventory based on excess or obsolete inventories determined primarily by future anticipated demand for our products. Inventory write-downs are measured as the difference between the cost of the inventory and net realizable value, based upon assumptions about future demand, which are inherently difficult to assess and dependent on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established basis. Inventory consists of the following at December 29, 2018 and December 30, 2017 : 2018 2017 Raw materials $ 2,548,139 $ 2,070,153 Work-in-process 1,526,552 1,829,805 Finished goods 722,547 1,180,839 $ 4,797,238 $ 5,080,797
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 10 years . Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.
Product Warranty	Product Warranty The Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against intellectual property infringement claims related to the Company’s products. The Company accrues for known warranty and indemnification issues if a loss is probable and can be reasonably estimated, and accrues for estimated incurred but unidentified issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.
Asset Retirement Obligations	Asset Retirement Obligations The Company recorded asset retirement obligations ("ARO") liabilities of $0.3 million at December 29, 2018 and December 30, 2017 . This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. Changes in ARO liabilities for fiscal years 2018 and 2017 are as follows: 2018 2017 Beginning balance $ 269,877 $ 246,922 Exchange rate change (15,779 ) 22,955 Ending balance $ 254,098 $ 269,877
Income Taxes	Income Taxes The consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
Foreign Currency	Foreign Currency Assets and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains or losses are recognized in income or loss in the period in which they occur.
Net (Loss) Income Per Share	Net Loss 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 outstanding stock options and unvested restricted stock. The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: 2018 2017 2016 Nonvested restricted common stock 2,213,249 2,629,274 3,007,674
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices and wireless components or military applications. The Company sells its products to customers worldwide and generally does not require collateral. The Company maintains a reserve for potential credit losses. The Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value. Recognition and Measurement of Financial Assets and Liabilities
Marketable Securities, Policy [Policy Text Block]	Marketable Debt Securities 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's investment in GCS Holdings is included in "Other Assets" as available-for-sale and at fair value. The Company records the amortization of premium and accretion of discounts on marketable debt securities in the results of operations. The Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt securities were not material during the fiscal years ended 2018 , 2017 and 2016 . Other-than-Temporary Impairments The Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment ("OTTI"). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends to sell the security before recovery of its amortized cost basis; (2) if it is “more likely than not” the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not sufficient to recover the entire amortized cost basis. The Company further estimates the amount of OTTI resulting from a decline in the 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 any OTTI for the fiscal years 2018 , 2017 and 2016 .
Stock-Based Compensation	Stock-Based Compensation The fair value of nonvested restricted common stock awards is generally the quoted price of the Company’s equity shares on the date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining employed by the Company for one , two or four years (the vesting period) and in certain cases also require meeting either performance criteria or market condition. The performance criteria primarily consist of the achievement of established milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not met, no compensation cost is recognized and any previously recognized compensation cost is reversed. The Company recognizes compensation costs on a straight-line basis over the requisite service period for time vested awards. The value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model. The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There were no stock options granted in fiscal years 2018 , 2017 or 2016 .
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss Comprehensive loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses) gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments. The components of accumulated other comprehensive income are as follows: Cumulative Translation Adjustment Unrealized holding (loss) gain on marketable securities Reclassifications of gain (loss) in net loss Accumulated Other Comprehensive Income Balance as of December 26, 2015 $ 566,025 $ 205,749 $ — $ 771,774 Changes during year 814,017 33,464 (48,284 ) 799,197 Balance as of December 31, 2016 1,380,042 239,213 (48,284 ) 1,570,971 Changes during year 1,851,664 148,520 (6,376 ) 1,993,808 Balance as of December 30, 2017 3,231,706 387,733 (54,660 ) 3,564,779 Changes during year (1,794,768 ) (264,949 ) 49,525 (2,010,192 ) Balance as of December 29, 2018 $ 1,436,938 $ 122,784 $ (5,135 ) $ 1,554,587
Impairment Long-Lived Assets	Impairment of Long-Lived Assets The Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the asset exceeds its fair value.
Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements Leases In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) , which requires lessees to recognize a right-of-use asset and lease liability for most lease arrangements. The new standard is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements , which allows for an additional transition method under the modified retrospective approach for the adoption of Topic 842. The two permitted transition methods are now: (1) to apply the new lease requirements at the beginning of the earliest period presented, and (2) to apply the new lease requirements at the effective date. Under both transition methods there is a cumulative effect adjustment. We intend to adopt the standard on the effective date of December 30, 2018 by applying the new lease requirements at the effective date. We also intend to elect 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. We have evaluated the changes from this ASU to our future financial reporting and disclosures, and have designed and implemented related processes and controls to address these changes. We expect the standard will result in the recognition of right-of-use assets of $3.5 million to $4.0 million and lease liabilities of $3.5 million to $4.0 million as of December 30, 2018, with immaterial changes to other balance sheet accounts. The standard will have no impact on our results of operations or liquidity. In addition, new disclosures will be provided to enable users to assess the amount, timing and uncertainty of cash flows arising from leases. Other new pronouncements issued but not effective until after December 29, 2018 are not expected to have a material impact on our financial position, results of operations or liquidity.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 29, 2018
Accounting Policies [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 1 $ (240,256,502 ) $ 3,059,383 $ (237,197,119 ) 1. For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements In accordance with the new revenue standard requirements, the impact of adoption on the Company's consolidated statement of operations for the fiscal year 2018 was as follows: Statement of Operations As Reported Balances Without Adoption of Topic 606 Effect of Change Higher/(Lower) Net product revenues $ 19,211,115 $ 19,726,901 $ (515,786 ) Research and development and other revenues 5,253,890 5,600,066 (346,176 ) Cost of product revenues 15,831,441 16,809,343 (977,902 ) Net loss attributable to Kopin Corporation $ (34,533,542 ) $ (34,649,482 ) $ 115,940
Schedule of Inventory, Current	Inventory consists of the following at December 29, 2018 and December 30, 2017 : 2018 2017 Raw materials $ 2,548,139 $ 2,070,153 Work-in-process 1,526,552 1,829,805 Finished goods 722,547 1,180,839 $ 4,797,238 $ 5,080,797
Schedule of Change in Asset Retirement Obligation	The Company recorded asset retirement obligations ("ARO") liabilities of $0.3 million at December 29, 2018 and December 30, 2017 . This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. Changes in ARO liabilities for fiscal years 2018 and 2017 are as follows: 2018 2017 Beginning balance $ 269,877 $ 246,922 Exchange rate change (15,779 ) 22,955 Ending balance $ 254,098 $ 269,877
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: 2018 2017 2016 Nonvested restricted common stock 2,213,249 2,629,274 3,007,674
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of accumulated other comprehensive income are as follows: Cumulative Translation Adjustment Unrealized holding (loss) gain on marketable securities Reclassifications of gain (loss) in net loss Accumulated Other Comprehensive Income Balance as of December 26, 2015 $ 566,025 $ 205,749 $ — $ 771,774 Changes during year 814,017 33,464 (48,284 ) 799,197 Balance as of December 31, 2016 1,380,042 239,213 (48,284 ) 1,570,971 Changes during year 1,851,664 148,520 (6,376 ) 1,993,808 Balance as of December 30, 2017 3,231,706 387,733 (54,660 ) 3,564,779 Changes during year (1,794,768 ) (264,949 ) 49,525 (2,010,192 ) Balance as of December 29, 2018 $ 1,436,938 $ 122,784 $ (5,135 ) $ 1,554,587
Satisfaction of Performance Obligations [Table Text Block]	The Company's revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: Fiscal year ended 2018 2017 2016 Point in time 60 % 91 % 95 % Over time 40 % 9 % 5 %

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 29, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consisted of the following at December 29, 2018 and December 30, 2017 : Useful Life 2018 2017 Equipment 3-5 years $ 16,824,384 $ 16,811,526 Leasehold improvements Life of the lease 3,676,775 3,851,269 Furniture and fixtures 3 years 523,736 531,870 Equipment under construction 436,806 2,415,957 21,461,701 23,610,622 Accumulated depreciation and amortization (18,862,859 ) (18,533,579 ) Property, plant and equipment, net $ 2,598,842 $ 5,077,043

Contract Assets and Liabiliti_2

Contract Assets and Liabilities (Tables)	12 Months Ended
	Dec. 29, 2018
Contract Assets and Liabilities [Abstract]
Contract with Customer, Asset and Liability [Table Text Block]	Net contract assets (liabilities) consisted of the following: December 29, 2018 December 31, 2017 $ Change % Change Contract assets and unbilled receivables $ 3,089,663 $ 3,555,137 $ (465,474 ) (13 )% Contract liabilities and billings in excess of revenue earned (388,933 ) (664,146 ) 275,213 (41 )% Contract liabilities, noncurrent (17,294 ) (374,171 ) 356,877 (95 )% Net contract assets $ 2,683,436 $ 2,516,820 $ 166,616 7 %

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]		The following unaudited supplemental pro forma disclosures are provided for the fiscal year ended December 30, 2017. All intercompany transactions have been eliminated. Fiscal year ended 2017 2016 Revenues $ 28,477,870 $ 25,029,681 Net loss (26,302,840 ) (23,736,518 ) Basic and diluted earnings per share $ (0.38 ) $ (0.37 )
Schedule of Business Acquisitions, by Acquisition [Table Text Block]		The identifiable assets acquired and liabilities assumed at the acquisition date have been recognized at fair value. The allocation of the purchase price as of the acquisition date is as follows: Cash and marketable securities $ 2,600 Accounts receivable 490,700 Inventory 768,400 Other identifiable assets 46,800 Order backlog 840,000 Customer relationships 1,000,000 Developed technology 460,000 Trademark portfolio 160,000 Current liabilities (480,500 ) Net deferred tax liabilities (1,084,000 ) Goodwill 1,489,000 Total $ 3,693,000
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The identified intangible assets are being amortized on a straight-line basis over the following lives, in years: Order backlog 1 Customer relationships 2 Developed technology 2 Trademark portfolio 2

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	12 Months Ended
	Dec. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	A rollforward of the Company's goodwill by segment is as follows: Kopin Industrial Total Balance, December 31, 2016 $ 844,023 $ — $ 844,023 March 2017 acquisition of NVIS, Inc. — 1,488,650 1,488,650 Impairment of goodwill — (600,086 ) (600,086 ) Change due to exchange rate fluctuations 47,660 — 47,660 Balance, December 30, 2017 891,683 888,564 1,780,247 Impairment of goodwill (528,906 ) (888,564 ) (1,417,470 ) Change due to exchange rate fluctuations (31,433 ) — (31,433 ) Balance, December 29, 2018 $ 331,344 $ — $ 331,344

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 29, 2018
Financial Instruments [Abstract]
Fair Value, by Balance Sheet Grouping	Fair Value Measurement at December 29, 2018 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 14,326,347 $ 14,326,347 $ — $ — U.S. government and agency backed 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 Measurement at December 30, 2017 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 24,848,227 $ 24,848,227 $ — $ — U.S. government and agency backed 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
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Changes in Level 3 investments are as follows: December 30, 2017 Net unrealized gains/(losses) Purchases, issuances and settlements Transfers in and or out of Level 3 December 29, 2018 Equity Investments $ — $ (284,317 ) $ 5,849,816 $ — $ 5,565,499 Warrant 2,000,000 (50,184 ) (1,949,816 ) — — $ 2,000,000 $ (334,501 ) $ 3,900,000 $ — $ 5,565,499
Available-for-sale Securities	Investments in available-for-sale marketable debt securities are as follows at December 29, 2018 and December 30, 2017 : Amortized Cost Unrealized Losses Fair Value 2018 2017 2018 2017 2018 2017 U.S. government and agency backed securities $ 13,064,418 $ 35,014,593 $ (253,495 ) $ (288,782 ) $ 12,810,923 $ 34,725,811 Corporate debt 10,175,084 8,988,608 (67,991 ) (7,702 ) 10,107,093 8,980,906 Certificates of deposits — 201,000 — (260 ) — 200,740 Total $ 23,239,502 $ 44,204,201 $ (321,486 ) $ (296,744 ) $ 22,918,016 $ 43,907,457
Investments Classified by Contractual Maturity Date	The contractual maturity of the Company’s marketable debt securities is as follows at December 29, 2018 : Less than One year One to Five years Total U.S. government and agency backed securities $ 3,741,183 $ 9,069,740 $ 12,810,923 Corporate debt 2,709,074 7,398,019 10,107,093 Total $ 6,450,257 $ 16,467,759 $ 22,918,016

Stockholders' Equity and Stoc_2

Stockholders' Equity and Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
NonVested Restricted Common Stock	Shares Weighted Average Grant Fair Value Outstanding at December 26, 2015 2,192,016 $ 3.82 Granted 1,663,000 2.40 Forfeited (110,500 ) 3.21 Vested (736,842 ) 3.17 Outstanding at December 31, 2016 3,007,674 3.21 Granted 1,152,000 3.40 Forfeited (465,150 ) 3.82 Vested (1,065,250 ) 2.90 Balance at December 30, 2017 2,629,274 3.31 Granted 1,549,000 2.25 Forfeited (872,025 ) 3.78 Vested (1,093,000 ) 3.05 Balance at December 29, 2018 2,213,249 $ 2.51
Stock-Based Compensation Expense	for the fiscal years 2018 , 2017 and 2016 (no tax benefits were recognized): 2018 2017 2016 Cost of product revenues $ 418,605 $ 490,481 $ 561,791 Research and development 725,112 799,485 527,081 Selling, general and administrative 3,647,337 1,006,165 1,336,454 Total $ 4,791,054 $ 2,296,131 $ 2,425,326

Concentrations of Risk (Tables)

Concentrations of Risk (Tables)	12 Months Ended
	Dec. 29, 2018
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Risk Factor	Ongoing credit evaluations of customers’ financial condition are performed and collateral, such as letters of credit, are generally not required. Customer’s accounts receivable balance as a percentage of total accounts receivable was as follows: Percent of Gross Accounts Receivable Customer December 29, December 30, Collins Aerospace 11% * DRS Technologies 11% * Scott Safety * 14% RealWear, Inc. 31% 10% U.S. Army * 43% Note: The symbol “*” indicates that accounts receivables from that customer were less than 10% of the Company’s total accounts receivable. Sales to significant non-affiliated customers for fiscal years 2018 , 2017 and 2016 , as a percentage of total revenues, is as follows: Sales as a Percent of Total Revenue Fiscal Year Customer 2018 2017 2016 Military Customers in Total 36% 48% 24% General Dynamics 11% * * DRS Technologies * 10% * Collins Aerospace 20% 10% 12% Shenzhen Oriscape * * 20% U.S. Army * 12% * Funded Research and Development Contracts 20% 11% 7% Note: The symbol “*” indicates that sales to that customer were less than 10% of the Company’s total revenues. The caption "Military Customers in Total" excludes research and development contracts.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2018
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]	The following table sets forth the changes in Kopin's balance of unrecognized tax benefits for the year ended: Total Unrecognized tax benefits at December 26, 2016 $ 374,000 Gross increases—prior year tax positions 20,000 Unrecognized tax benefits at December 30, 2017 394,000 Gross increases—current year tax positions — Unrecognized tax benefits at December 29, 2018 $ 394,000
Schedule of Components of Income Tax Expense (Benefit)	The (benefit) provision for income taxes from continuing operations consists of the following for the fiscal years indicated: Fiscal Year 2018 2017 2016 Current State $ 5,000 $ 5,000 $ 33,000 Foreign 25,000 (568,000 ) 1,656,000 Total current provision 30,000 (563,000 ) 1,689,000 Deferred Federal (7,307,000 ) 15,461,000 (8,718,000 ) State (360,000 ) (493,000 ) (1,264,000 ) Foreign 300,000 (187,000 ) 2,308,000 Change in valuation allowance 7,367,000 (17,181,000 ) 9,115,000 Total (benefit) deferred provision — (2,400,000 ) 1,441,000 Total provision (benefit) for income taxes $ 30,000 $ (2,963,000 ) $ 3,130,000
Schedule of Effective Income Tax Rate Reconciliation	The actual income tax (benefit) provision reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax (benefit) provision. A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows: Fiscal Year 2018 2017 2016 Tax provision at federal statutory rates $ (7,515,000 ) $ (9,884,000 ) $ (6,965,000 ) State tax liability 5,000 5,000 22,000 Foreign deferred tax rate differential (39,000 ) 15,000 (678,000 ) Foreign withholding 301,000 (771,000 ) 1,441,000 Outside basis in Kowon, net unremitted earnings (468,000 ) (2,888,000 ) 958,000 Permanent items 186,000 774,000 259,000 Increase in net state operating loss carryforwards (406,000 ) (300,000 ) (502,000 ) Utilization of net operating losses for U.K. research and development refund — — (142,000 ) Provision to tax return adjustments and tax rate change (1) (76,000 ) 24,833,000 (66,000 ) Tax credits 239,000 24,000 (762,000 ) Non-deductible 162M compensation limitations 13,000 199,000 — Non-deductible equity compensation 290,000 1,901,000 (360,000 ) Uncertain tax position for transfer pricing 91,000 203,000 671,000 Other, net 45,000 107,000 139,000 Change in valuation allowance 7,364,000 (17,181,000 ) 9,115,000 $ 30,000 $ (2,963,000 ) $ 3,130,000
Schedule of Deferred Tax Assets and Liabilities	Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following: Fiscal Year 2018 2017 Deferred tax liability: Foreign withholding liability $ (538,000 ) $ (812,000 ) Foreign unremitted earnings — (468,000 ) Intangible assets — (259,000 ) Deferred tax assets: Federal net operating loss carryforwards 41,755,000 34,555,000 State net operating loss carryforwards 3,114,000 2,708,000 Foreign net operating loss carryforwards 1,259,000 1,500,000 Equity awards 444,000 55,000 Tax credits 7,231,000 7,470,000 Property, plant and equipment 640,000 544,000 Unrealized losses on investments 1,848,000 1,792,000 Other 1,707,000 3,037,000 Net deferred tax assets 57,460,000 50,122,000 Valuation allowance (58,006,000 ) (50,642,000 ) $ (546,000 ) $ (520,000 )

Accrued Warranty (Tables)

Accrued Warranty (Tables)	12 Months Ended
	Dec. 29, 2018
Product Warranties Disclosures [Abstract]
Accrued Warranty	Changes in the accrued warranty for fiscal years ended 2018 , 2017 and 2016 are as follows: Fiscal Year Ended December 29, December 30, December 31, Beginning balance $ 649,000 $ 518,000 $ 518,000 Additions 159,000 328,000 440,000 Claim and reversals (237,000 ) (197,000 ) (440,000 ) Ending Balance $ 571,000 $ 649,000 $ 518,000

Commintments and Contingencies

Commintments and Contingencies (Tables)	12 Months Ended
	Dec. 29, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The following is a schedule of minimum rental commitments under non-cancelable operating leases at December 29, 2018 : Fiscal year ending, Amount 2019 $ 1,210,000 2020 1,112,000 2021 921,000 2022 616,000 2023 201,000 Thereafter — Total minimum lease payments $ 4,060,000

Segments and Disaggregation o_2

Segments and Disaggregation of Revenue (Tables)	12 Months Ended
	Dec. 29, 2018
Segment Reporting [Abstract]
Segments and Disaggregation of Revenue	Total Revenue (in thousands) 2018 2017 2016 Kopin $ 16,981 $ 15,942 $ 18,733 Industrial 9,116 13,585 3,909 Eliminations (1,631 ) (1,685 ) — Total $ 24,465 $ 27,841 $ 22,643 Total Intersegment Revenue (in thousands) 2018 2017 2016 Kopin $ — $ — $ — Industrial 1,631 1,685 — Total $ 1,631 $ 1,685 $ — 2018 2017 2016 Net Loss Attributable to the Controlling Interest (in thousands) (As Revised) 1 (As Revised) 1 Kopin $ (33,768 ) $ (26,153 ) $ (22,757 ) Industrial (766 ) 1,277 (812 ) Eliminations — (364 ) — Total $ (34,534 ) $ (25,240 ) $ (23,569 ) Intersegment Loss Attributable to the Controlling Interest (in thousands) 2018 2017 2016 Kopin $ — $ — $ — Industrial — 364 — Total $ — $ 364 $ — Total Assets (in thousands) 2018 2017 Kopin $ 50,995 $ 82,707 Industrial 8,554 8,615 Total $ 59,549 $ 91,322
Long-lived Assets by Geographic Areas [Table Text Block]	Total long-live assets by country at December 29, 2018 and December 30, 2017 were: Total Long-lived Assets (in thousands) 2018 2017 U.S. $ 2,101 $ 2,456 United Kingdom 197 192 China 251 338 Japan 50 206 Korea — 1,885 Total $ 2,599 $ 5,077
Disaggregation of Revenue	for the fiscal years ended December 29, 2018 , December 30, 2017 and December 31, 2016 was as follows: 2018 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 10,799 44 % $ 3,637 15 % $ 14,436 59 % Other Americas 49 — 74 — 123 1 Total Americas 10,848 44 3,712 15 14,559 60 Asia-Pacific 4,932 20 1,984 8 6,916 28 Europe 1,194 5 1,754 7 2,948 12 Other 7 — 35 — 42 — Total Revenues $ 16,981 69 % $ 7,484 30 % $ 24,465 100 % 2017 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 10,056 36 % $ 6,484 23 % $ 16,540 59 % Other Americas 24 — 62 — 86 — Total Americas 10,080 36 6,545 24 16,626 60 Asia-Pacific 4,006 14 1,401 5 5,406 19 Europe 1,856 7 3,954 14 5,810 21 Total Revenues $ 15,942 57 % $ 11,900 43 % $ 27,841 100 % 2016 Kopin Industrial Total (In thousands, except percentages) Revenue % of Total Revenue % of Total Revenue % of Total U.S. $ 8,847 39 % $ 390 2 % $ 9,237 41 % Other Americas 41 — — — 41 — Total Americas 8,887 39 390 2 9,278 41 Asia-Pacific 7,588 33 2,260 10 9,849 43 Europe 2,258 10 1,258 6 3,516 16 Total Revenues $ 18,733 82 % $ 3,909 18 % $ 22,643 100 % Total revenue by display application for the fiscal years ended December 29, 2018 , December 30, 2017 and December 31, 2016 was as follows: 2018 (In thousands) Kopin Industrial Total Military $ 4,755 $ 3,969 $ 8,724 Industrial 2,969 3,096 6,066 Consumer 4,146 — 4,146 R&D 5,035 219 5,254 Other 75 200 275 Total Revenues $ 16,981 $ 7,484 $ 24,465 2017 (In thousands) Kopin Industrial Total Military $ 4,400 $ 9,038 $ 13,438 Industrial 2,695 2,783 5,478 Consumer 4,406 — 4,406 R&D 2,938 9 2,947 Other 1,503 69 1,573 Total Revenues $ 15,942 $ 11,900 $ 27,841 2016 (In thousands) Kopin Industrial Total Military $ 4,963 $ 375 $ 5,338 Industrial 3,128 3,168 6,296 Consumer 7,418 — 7,418 R&D 1,527 — 1,527 Other 1,697 367 2,064 Total Revenues $ 18,733 $ 3,909 $ 22,643

Selected Quarterly Financial _2

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 29, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Table Text Block]	Quarterly Periods During Fiscal Year Ended December 29, 2018 : (in thousands, except per share data) Three months (3) Three months Three months Three months (4) Total revenue $ 5,654 $ 5,944 $ 5,126 $ 7,741 Gross profit (2) 983 974 (16 ) 1,439 Loss from operations (9,792 ) (8,992 ) (10,299 ) (10,884 ) Net loss attributable to the controlling interest (5,536 ) (9,241 ) (9,791 ) (9,966 ) Net loss per share (1) : Basic and diluted $ (0.08 ) $ (0.13 ) $ (0.13 ) $ (0.14 ) Weighted average number of common shares outstanding: Basic and diluted 73,078 73,095 73,135 73,317 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenues less cost of product revenues. (3) Includes $2.9 million impact on net gain attributable to Kopin Corporation relating to the gain on an equity investment for the three month period ended March 31, 2018. (4) Includes $1.3 million impact from correction adjustments. For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements. Quarterly Periods During Fiscal Year Ended December 30, 2017 : (in thousands, except per share data) Three months Three months Three months Three months (3) Total revenue $ 4,378 $ 5,927 $ 6,139 $ 11,397 Gross profit (2) 816 862 1,444 3,654 Loss from operations (8,663 ) (8,068 ) (8,605 ) (4,962 ) Net loss attributable to the controlling interest (7,858 ) (7,332 ) (8,247 ) (1,803 ) Net loss per share (1) : Basic and diluted $ (0.12 ) $ (0.10 ) $ (0.11 ) $ (0.02 ) Weighted average number of common shares outstanding: Basic and diluted 64,539 70,627 72,188 72,349 (1) Net loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income per share may not equal the total computed for the year. (2) Gross profit is defined as net product revenues less cost of product revenues. (3) Includes $1.7 million impact on net gain attributable to Kopin Corporation relating to the gain on a warrant for the three month period ended December 30, 2017.

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 29, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	During fiscal years 2018 , 2017 and 2016 , the Company had the following transactions with related parties: 2018 2017 2016 Revenue Purchases Revenue Purchases Revenue Purchases Goertek $ — $ 646,135 $ — $ 727,101 $ — $ — RealWear, Inc. 1,220,838 — 576,644 — — — $ 1,220,838 $ 646,135 $ 576,644 $ 727,101 $ — $ — At December 29, 2018 and December 30, 2017 , the Company had the following receivables and payables with related parties: December 29, 2018 December 30, 2017 Receivables Contract Assets Payables Receivables Payables Goertek $ — $ — $ 207,530 $ — $ 326,877 RealWear, Inc. 1,041,334 400,000 — 414,635 — $ 1,041,334 $ 400,000 $ 207,530 $ 414,635 $ 326,877

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 29, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts [Table Text Block]	The following table sets forth activity in Kopin's allowance for doubtful accounts: Fiscal year ended: Balance at Beginning of Year Additions Charged to Income Deductions from Reserve Balance at End of Year December 31, 2016 $ 153,000 $ — $ (17,000 ) $ 136,000 December 30, 2017 136,000 13,000 — 149,000 December 29, 2018 $ 149,000 $ 268,000 $ (113,000 ) $ 304,000

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 29, 2018
Restatement of Previously Issued Financial Statements [Abstract]
Restatement of Stockholders' Equity [Table Text Block]	The effects of these adjustments on the consolidated statements of stockholders’ equity are as follows: Addition Paid-in Capital Accumulated Deficit Noncontrolling Interest As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised As Previously Reported Adjustment As Revised Balance at December 26, 2015 326,558,527 (1,201,482 ) 325,357,045 (190,608,671 ) — (190,608,671 ) (256,096 ) 1,201,482 945,386 Net (loss) income — — — (23,434,116 ) (134,601 ) (23,568,717 ) 402,971 134,601 537,572 Balance at December 31, 2016 328,524,644 (1,201,482 ) 327,323,162 (214,042,787 ) (134,601 ) (214,177,388 ) 141,957 1,336,083 1,478,040 Balance at December 30, 2017 331,119,340 (1,201,482 ) 329,917,858 (240,121,901 ) (134,601 ) (240,256,502 ) (719,422 ) 1,336,083 616,661 Distribution to noncontrolling interest holder — — — — — — 636,978 (1,336,083 ) (699,105 ) Net (loss) income — — — (35,869,625 ) 1,336,083 (34,533,542 ) 51,050 — 51,050 Balance at December 29, 2018 335,692,879 (1,201,482 ) 334,491,397 (272,932,143 ) 1,201,482 (271,730,661 ) (149,053 ) — (149,053 )
Restatement to Prior Year Income [Table Text Block]	The effects of these adjustments on the consolidated statements of operations are as follows: As Previously Reported Adjustment As Revised 2018 Foreign currency transaction gains (losses) $ (166,829 ) $ 1,336,083 $ 1,169,254 2016 Net income attributable to noncontrolling interest 402,971 134,601 537,572 Net loss attributable to Kopin Corporation $ (23,434,116 ) $ (134,601 ) $ (23,568,717 )
Restatement of Cash Flows [Table Text Block]	The effects of these adjustments on the consolidated statements of cash flows are as follows: As Previously Reported Adjustment As Revised 2018 Cash flows from operating activities: Net loss $ (35,818,575 ) $ 1,336,083 $ (34,482,492 ) Foreign currency (gains) losses 177,469 (1,273,956 ) (1,096,487 ) Cash flows from financing activities Distribution to noncontrolling interest holder $ (636,978 ) $ (62,127 ) $ (699,105 )

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Net loss									$ (34,482,492)	$ (25,380,115)	$ (23,031,145)
Net Cash Provided by (Used in) Operating Activities									(28,103,782)	(25,912,698)	(26,174,695)
Revenue, Remaining Performance Obligation, Amount	$ 8,000,000								8,000,000
Revenues	(7,741,000)	$ (5,126,000)	$ (5,944,000)	$ (5,654,000)	$ (11,397,000)	$ (6,139,000)	$ (5,927,000)	$ (4,378,000)	(24,465,005)	(27,841,490)	(22,642,566)
Contract with Customer, Asset, Net	3,089,663				704,863				$ 3,089,663	704,863		$ 3,555,137
Product Warranty Term									12 months
Inventory, Net, Items Net of Reserve Alternative [Abstract]
Raw materials	2,548,139				2,070,153				$ 2,548,139	2,070,153
Work-in-process	1,526,552				1,829,805				1,526,552	1,829,805
Finished goods	722,547				1,180,839				722,547	1,180,839
Inventory	(4,797,238)				(5,080,797)				(4,797,238)	(5,080,797)		(3,998,168)
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning balance				269,877				246,922	269,877	246,922
Additional liabilities incurred									(15,779)	22,955
Asset retirement obligation, ending balance	254,098				269,877				254,098	269,877	246,922
Impairment of Long-term Assets [Abstract]
Other assets	1,649,401				3,842,068				1,649,401	3,842,068		4,242,068
Total contract liabilities and billings in excess of revenue earned					1,555,883					1,555,883
Contract with Customer, Liability												(664,146)
Accumulated deficit	(271,730,661)				(240,256,502)				(271,730,661)	(240,256,502)		(237,197,119)
Research and development and other revenues									5,253,890	2,946,685	1,527,441
Cost of product revenues									15,831,441	18,118,418	17,814,271
Net Income (Loss) Attributable to Parent	$ (9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	$ (1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	$ (34,533,542)	$ (25,240,482)	$ (23,568,717)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months								12 months
Minimum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	$ 3,500,000								$ 3,500,000
Property, Plant and Equipment [Abstract]
Useful life of property, plant and equipment									3 years
Impairment of Long-term Assets [Abstract]
Operating Lease, Liability	3,500,000								$ 3,500,000
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Operating Lease, Right-of-Use Asset	4,000,000								$ 4,000,000
Property, Plant and Equipment [Abstract]
Useful life of property, plant and equipment									10 years
Impairment of Long-term Assets [Abstract]
Operating Lease, Liability	$ 4,000,000								$ 4,000,000
Restricted stock
Stock-based Compensation [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period									1,549,000	1,152,000	1,663,000
eMDT
Principles of Consolidations [Abstract]
Kopin's ownership percentage	80.00%								80.00%
Share-based Compensation Award, Tranche One [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations									1 year
Share-based Compensation Award, Tranche One [Member] | Restricted stock
Stock-based Compensation [Abstract]
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 Award, Tranche Two [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations									2 years
Share-based Compensation Award, Tranche Two [Member] | Restricted stock
Stock-based Compensation [Abstract]
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 Award, Tranche Three [Member]
Stock-based Compensation [Abstract]
Nonvested common stock awards employment obligations									4 years
Share-based Compensation Award, Tranche Three [Member] | Restricted stock
Stock-based Compensation [Abstract]
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
Unvested Restricted Stock Awards
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Antidilutive securities excluded from computation of earnings per share									2,213,249	2,629,274	3,007,674
Product [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Revenues									$ (19,211,115)	$ (24,894,805)	$ (21,115,125)
Impairment of Long-term Assets [Abstract]
Cost of product revenues									15,831,441
Net Income (Loss) Attributable to Parent									(34,533,542)
Extended Warranties [Member]
Impairment of Long-term Assets [Abstract]
Contract with Customer, Liability	$ (400,000)								$ (400,000)
Transferred over Time [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers									40.00%	9.00%	5.00%
Transferred at Point in Time [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Revenue, Percentage from Products and Services Transferred to Customers									60.00%	91.00%	95.00%
Accounting Standards Update 2014-09 [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Contract with Customer, Asset, Net												2,850,274
Inventory, Net, Items Net of Reserve Alternative [Abstract]
Inventory												(1,082,629)
Impairment of Long-term Assets [Abstract]
Other assets												400,000
Contract with Customer, Liability												(891,737)
Accumulated deficit												$ 3,059,383
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Impairment of Long-term Assets [Abstract]
Cost of product revenues									$ 346,176
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Product [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Revenues									(515,786)
Impairment of Long-term Assets [Abstract]
Cost of product revenues									977,902
Net Income (Loss) Attributable to Parent									115,940
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Impairment of Long-term Assets [Abstract]
Cost of product revenues									5,600,066
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Product [Member]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Revenues									(19,726,901)
Impairment of Long-term Assets [Abstract]
Cost of product revenues									16,809,343
Net Income (Loss) Attributable to Parent									$ (34,649,482)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Components of Accumulated Other Comprehensive Income (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ 3,564,779	$ 1,570,971	$ 771,774
Changes during year	(2,010,192)	1,993,808	799,197
Ending balance	1,554,587	3,564,779	1,570,971
Reclassifications of gain (loss) in net loss
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(54,660)	(48,284)	0
Changes during year, reclassifications	49,525	(6,376)	(48,284)
Ending balance	(5,135)	(54,660)	(48,284)
Cumulative Translation Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	3,231,706	1,380,042	566,025
Changes during year, before reclassifications	(1,794,768)	1,851,664	814,017
Ending balance	1,436,938	3,231,706	1,380,042
Unrealized holding (loss) gain on marketable securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	387,733	239,213	205,749
Changes during year, before reclassifications	(264,949)	148,520	33,464
Ending balance	$ 122,784	$ 387,733	$ 239,213

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Proceeds from Sale of Property, Plant, and Equipment	$ 0	$ 0	$ 8,106,819
Gain (Loss) on Disposition of Property Plant Equipment		0	7,700,522
Excess Stock, Shares Authorized	14,100,000
Gross property, plant and equipment	$ 21,461,701	23,610,622
Accumulated depreciation and amortization	(18,862,859)	(18,533,579)
Net property, plant and equipment	2,598,842	5,077,043
Depreciation expense	1,000,000	900,000	$ 1,000,000
Impairment of assets	$ 2,526,669
Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Maximum
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Equipment
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 16,824,384	16,811,526
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 3,676,775	3,851,269
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 523,736	531,870
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Equipment under construction
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 436,806	$ 2,415,957

Contract Assets and Liabiliti_3

Contract Assets and Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2017
Contract Assets and Liabilities [Abstract]
Contract with Customer, Asset, Net	$ 3,089,663	$ 704,863	$ 3,555,137
Contract with Customer, Liability, Current	(388,933)		(664,146)
Contract Liability, Net, Noncurrent	(17,294)	(374,171)	(374,171)
Contract Assets (Liabilities), Net	2,683,436		$ 2,516,820
Change in Contract Assets	$ (465,474)
Change in Contract Asset Percent Change	(13.00%)
Change in Contract Liabilities	$ 275,213
Change in Contract Liability Percent Change	(41.00%)
Change in Contract Liabilities-Noncurrent	$ 356,877
Percent Change in Contract Liabilities-Noncurrent	(95.00%)
Change in Contract Assets (Liabilities), Net	$ 166,616
Change in Contract Assets (Liabilities) Net Percent Change	7.00%
Contract with Customer, Liability, Revenue Recognized	$ 300,000	$ 400,000

Business Combinations (Details)

Business Combinations (Details) - USD ($)	Mar. 07, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue			$ 28,477,870	$ 25,029,681
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 2,600
Business Combination, Consideration Transferred	3,693,000	$ 1,000,000	3,690,047
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		331,344	1,780,247	844,023
Business Combination, Contingent Consideration, Liability		$ 2,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	490,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	768,400
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	46,800
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	(480,500)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities	(1,084,000)
Business Acquisition, Goodwill, Expected Tax Deductible Amount	1,489,000
Business Acquisition, Transaction Costs	$ 200,000
Business Acquisition, Pro Forma Net Income (Loss)			$ (26,302,840)	$ (23,736,518)
Business Acquisition, Pro Forma Earnings Per Share, Diluted			$ (0.38)	$ (0.37)
eMDT
Business Acquisition [Line Items]
Kopin's ownership percentage		80.00%
Order or Production Backlog [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 840,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,000,000
Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 460,000
Trademarks [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 160,000

Goodwill and Intangibles (Detai

Goodwill and Intangibles (Details) - USD ($)	Mar. 07, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Beginning Balance		$ 1,780,247	$ 844,023
Goodwill, Acquired During Period	$ 1,488,650
Goodwill, Impairment Loss		(1,417,470)	(600,086)	$ 0
Goodwill, Translation and Purchase Accounting Adjustments		(31,433)	47,660
Ending Balance		331,344	1,780,247	844,023
Amortization of Intangible Assets		900,000	1,600,000	0
Intangible Assets, Gross (Excluding Goodwill)		2,500,000
Finite-Lived Intangible Assets, Accumulated Amortization		2,500,000
Kopin [Member]
Goodwill [Roll Forward]
Beginning Balance		891,683	844,023
Goodwill, Translation and Purchase Accounting Adjustments		(31,433)	47,660
Ending Balance		331,344	891,683	844,023
Kopin [Member] | Kopin Software Limited [Member]
Goodwill [Roll Forward]
Goodwill, Impairment Loss		(528,906)
Industrial [Member]
Goodwill [Roll Forward]
Beginning Balance		888,564	0
Goodwill, Acquired During Period	$ 1,488,650
Goodwill, Translation and Purchase Accounting Adjustments		0
Ending Balance		0	888,564	$ 0
Industrial [Member] | NVIS, Inc. [Member]
Goodwill [Roll Forward]
Goodwill, Impairment Loss		$ (888,564)	$ (600,086)

Financial Instruments (Fair Val

Financial Instruments (Fair Value Measurements) (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	$ 43,097,888	$ 71,234,230
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	14,614,373	32,254,096
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	22,918,016	36,980,134
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(334,501)
Fair value measurements of financial assets	5,565,499	2,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)	3,900,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3	0
Cash and Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	14,326,347	24,848,227
Cash and Cash Equivalents [Member] | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	14,326,347	24,848,227
Cash and Cash Equivalents [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Warrant [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		2,000,000
Warrant [Member] | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		0
Warrant [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		0
Warrant [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		2,000,000
Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	5,565,499
Equity Securities [Member] | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0
Equity Securities [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0
Equity Securities [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	5,565,499
US Government Agencies Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	12,810,923	34,725,811
US Government Agencies Debt Securities [Member] | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	6,927,323
US Government Agencies Debt Securities [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	12,810,923	27,798,488
US Government Agencies Debt Securities [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	10,107,093	8,980,906
Corporate Debt Securities [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	10,107,093	8,980,906
Corporate Debt Securities [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		200,740
Certificates of Deposit [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		200,740
Certificates of Deposit [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets		0
GCS Holdings [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	288,026	478,546
GCS Holdings [Member] | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	288,026	478,546
GCS Holdings [Member] | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
GCS Holdings [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurements of financial assets	0	0
Equity Securities [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(284,317)
Fair value measurements of financial assets	5,565,499
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
Warrant [Member] | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss)	(50,184)
Fair value measurements of financial assets	0	$ 2,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)	(1,949,816)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3	$ 0

Financial Instruments (Marketab

Financial Instruments (Marketable Debt Securities) (Details) - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 23,239,502	$ 44,204,201
Unrealized Losses	(321,486)	(296,744)
Fair Value	22,918,016	43,907,457
US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	13,064,418	35,014,593
Unrealized Losses	(253,495)	(288,782)
Fair Value	12,810,923	34,725,811
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	10,175,084	8,988,608
Unrealized Losses	(67,991)	(7,702)
Fair Value	10,107,093	8,980,906
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

Financial Instruments (Contract

Financial Instruments (Contractual Maturities) (Details) - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Available-for-sale Securities Contractual Maturities
Less than One year	$ 6,450,257
One to Five years	16,467,759
Debt Securities, Available-for-sale	22,918,016	$ 43,907,457
US Government Agencies Debt Securities [Member]
Available-for-sale Securities Contractual Maturities
Less than One year	3,741,183
One to Five years	9,069,740
Debt Securities, Available-for-sale	12,810,923	34,725,811
Corporate Debt Securities [Member]
Available-for-sale Securities Contractual Maturities
Less than One year	2,709,074
One to Five years	7,398,019
Debt Securities, Available-for-sale	$ 10,107,093	$ 8,980,906

Stockholders' Equity and Stoc_3

Stockholders' Equity and Stock-Based Compensation (Details) - USD ($)	Apr. 22, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Value, Treasury Stock Reissued			$ 24,664,250
Excess Stock, Shares Authorized		14,100,000
Stock-based compensation		$ 4,791,054	$ 2,296,131	$ 2,425,326
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 2.51	$ 3.31	$ 3.21	$ 3.82
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 3,400,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		1,549,000	1,152,000	1,663,000
2010 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares that may be issued		1,700,000
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		1 year
Share-based Compensation Award, Tranche One [Member] | 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		2 years
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 Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		2 years
Share-based Compensation Award, Tranche Two [Member] | 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		2 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
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 Award, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		4 years
Share-based Compensation Award, Tranche Three [Member] | 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
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		2 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
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
Period One [Member] | Unvested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		1 year
Period Two [Member] | Unvested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		2 years
Period Three [Member] | Unvested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		4 years
Goertek [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	7,589,000
Stock Issued During Period, Value, Treasury Stock Reissued	$ 24,664,250
Sale of Stock, Price Per Share	$ 3.25
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	10.10%
Gain (Loss) on Sale of Treasury Stock	$ 800,000

Stockholders' Equity and Stoc_4

Stockholders' Equity and Stock-Based Compensation (Nonvested Restricted Common Stock) (Details) - Restricted stock - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Shares
Beginning Balance	2,629,274	3,007,674	2,192,016
Granted	1,549,000	1,152,000	1,663,000
Forfeited	(872,025)	(465,150)	(110,500)
Vested	(1,093,000)	(1,065,250)	(736,842)
Ending Balance	2,213,249	2,629,274	3,007,674
Weighted Average Grant Fair Value
Beginning Balance	$ 3.31	$ 3.21	$ 3.82
Granted	2.25	3.40	2.40
Forfeited	3.78	3.82	3.21
Vested	3.05	2.90	3.17
Ending Balance	$ 2.51	$ 3.31	$ 3.21
Share-based Compensation Award, Tranche One [Member]
Shares
Granted	640,000
Weighted Average Grant Fair Value
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, Market Price, Award Vest	$ 5.25
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	2 years
Share-based Compensation Award, Tranche Two [Member]
Shares
Granted	150,000
Weighted Average Grant Fair Value
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, Market Price, Award Vest	$ 6
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	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Award, Tranche Three [Member]
Shares
Granted	150,000
Weighted Average Grant Fair Value
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, Market Price, Award Vest	$ 7
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	2 years
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 (Stock-Based Compensation) (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 4,791,054	$ 2,296,131	$ 2,425,326
Cost of product revenues
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	418,605	490,481	561,791
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	725,112	799,485	527,081
Selling, general and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 3,647,337	$ 1,006,165	$ 1,336,454

Concentrations of Risk (Details

Concentrations of Risk (Details)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Concentration Risk [Line Items]
Concentrations of risk, percentage	10.00%
Percent of Gross Accounts Receivable | Credit concentration risk | Scott Safety [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage		14.00%
Percent of Gross Accounts Receivable | Credit concentration risk | RealWear, Inc. [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage	31.00%	10.00%
Percent of Gross Accounts Receivable | Credit concentration risk | DRS Technologies [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage	11.00%
Percent of Gross Accounts Receivable | Credit concentration risk | Collins Aerospace [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage	11.00%
Percent of Gross Accounts Receivable | Credit concentration risk | U.S. Army [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage		43.00%
Sales as a Percent of Total Revenue | Customer concentration risk | DRS Technologies [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage		10.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Collins Aerospace [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage	20.00%	10.00%	12.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Shenzhen Oriscape [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage			20.00%
Sales as a Percent of Total Revenue | Customer concentration risk | Military Customers in Total
Concentration Risk [Line Items]
Concentrations of risk, percentage	36.00%	48.00%	24.00%
Sales as a Percent of Total Revenue | Customer concentration risk | General Dynamics [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage	11.00%
Sales as a Percent of Total Revenue | Customer concentration risk | U.S. Army [Member]
Concentration Risk [Line Items]
Concentrations of risk, percentage		12.00%
Sales as a Percent of Total Revenue | United States Government Funded Research and Development Contracts
Concentration Risk [Line Items]
Concentrations of risk, percentage	20.00%	11.00%	7.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Tax Cuts and Jobs Act of 2017, Remeasurement of Deferred for Reduction in Corporate Tax Rate, Income Tax Expense (Benefit)	$ 25,100,000
Unrecognized Tax Benefits	394,000	$ 394,000	$ 374,000
Unrecognized Tax Benefits, Period Increase (Decrease)	0	20,000
Income (Loss) from Continuing Operations before Income Taxes, Foreign	700,000	(400,000)	5,400,000
Deferred Tax Assets, Valuation Allowance	58,006,000	50,642,000
Current:
State	5,000	5,000	33,000
Current Foreign Tax Expense (Benefit)	25,000	(568,000)	1,656,000
Total current provision	30,000	(563,000)	1,689,000
Deferred:
Federal	(7,307,000)	15,461,000	(8,718,000)
State	(360,000)	(493,000)	(1,264,000)
Foreign	300,000	(187,000)	2,308,000
Change in valuation allowance	7,367,000	(17,181,000)	9,115,000
Total deferred provision	0	(2,400,000)	1,441,000
Income Tax Expense (Benefit)	30,000	(2,963,000)	3,130,000
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax provision at federal statutory rates	(7,515,000)	(9,884,000)	(6,965,000)
State tax liability	5,000	5,000	22,000
Foreign deferred tax rate differential	(39,000)	15,000	(678,000)
Foreign withholding	(301,000)	(771,000)	(1,441,000)
Outside basis in Kowon, net unremitted earnings	(468,000)	(2,888,000)	958,000
Non-deductible expenses	186,000	774,000	259,000
Increase in net state operating loss carryforwards	(406,000)	(300,000)	(502,000)
Other Income Tax Expense (Benefit), Continuing Operations	0	0	(142,000)
Provision to tax return adjustments and tax rate change (1)	(76,000)	24,833,000	(66,000)
Tax credits	239,000	24,000	762,000
Effective Income Tax Rate Reconciliation, Deduction, Amount	13,000	199,000	0
Non-deductible equity compensation	290,000	1,901,000	(360,000)
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	91,000	203,000	671,000
Other, net	45,000	107,000	139,000
Change in valuation allowance	7,364,000	(17,181,000)	9,115,000
Income Tax Expense (Benefit)	30,000	(2,963,000)	3,130,000
Deferred tax liability:
Foreign withholding liability	(538,000)	(812,000)
Foreign unremitted earnings	0	(468,000)
Deferred Tax Assets, Goodwill and Intangible Assets	0	(259,000)
Deferred Tax assets:
Federal net operating loss carryforwards	41,755,000	34,555,000
State net operating loss carryforwards	3,114,000	2,708,000
Foreign net operating loss carryforwards	1,259,000	1,500,000
Equity awards	444,000	55,000
Tax credits	7,231,000	7,470,000
Equipment	640,000	544,000
Investments	1,848,000	1,792,000
Deferred Tax Assets, Other Tax Carryforwards	1,707,000	3,037,000
Net deferred tax assets	57,460,000	50,122,000
Deferred Tax Assets, Net, Noncurrent	(546,000)	(520,000)
Income Tax Expense (Benefit)	30,000	(2,963,000)	$ 3,130,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense	500,000	$ 500,000
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax	$ 1,000,000
Estimated Applicable Foreign Tax Rate	15.50%
Maximum
Deferred Tax assets:
The state impact of any federal changes, subject to examination by various states (in years)	1 year
International jurisdictions | Minimum
Deferred Tax assets:
Income tax returns examination period	3 years
International jurisdictions | Maximum
Deferred Tax assets:
Income tax returns examination period	20 years
Federal
Deferred Tax assets:
Net operating loss carryforwards available for tax purposes	$ 198,800,000
State | Minimum
Deferred Tax assets:
Income tax returns examination period	3 years
State | Maximum
Deferred Tax assets:
Income tax returns examination period	5 years

Accrued Warranty (Details)

Accrued Warranty (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Product Warranties Disclosures [Abstract]
Product Warranty Term	12 months
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 649,000	$ 518,000	$ 518,000
Additions	159,000	328,000	440,000
Claims and reversals	(237,000)	(197,000)	(440,000)
Ending Balance	$ 571,000	$ 649,000	$ 518,000

Employee Benefit Plan (Details)

Employee Benefit Plan (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Schedule of Benefit Plans Disclosure [Line Items]
Defined Contribution Plan, Employee Age Threshhold for Higher Annual Contribution	50 years
Employer matching percentage	50.00%
Maximum amount of employee contribution that employer matches	6.00%
Amount charged to operations in connection with the plan	$ 300,000	$ 300,000	$ 300,000
Under the age of 50
Schedule of Benefit Plans Disclosure [Line Items]
Maximum amount of annual compensation that can be deferred	18,500
Over the age fo 50
Schedule of Benefit Plans Disclosure [Line Items]
Maximum amount of annual compensation that can be deferred	$ 24,500

Commintments and Contingencie_2

Commintments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2019	$ 1,210,000
2020	1,112,000
2021	921,000
2022	616,000
2023	201,000
Thereafter	0
Total minimum lease payments	4,060,000
Rent expense	1,400,000	$ 1,500,000	$ 1,300,000
Payments to Acquire Investments	5,100,000
Cash, Commitment to Purchase Equity Investment (RMB)	$ 35,000,000

Segments and Disaggregation o_3

Segments and Disaggregation of Revenue (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues	$ (7,741,000)	$ (5,126,000)	$ (5,944,000)	$ (5,654,000)	$ (11,397,000)	$ (6,139,000)	$ (5,927,000)	$ (4,378,000)	$ (24,465,005)	$ (27,841,490)	$ (22,642,566)
Net Income (Loss) Attributable to Parent	(9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	(1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	(34,533,542)	(25,240,482)	(23,568,717)
Total assets from continuing operations	59,549,111				91,322,490				59,549,111	91,322,490
Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(16,981,000)	(15,942,000)	(18,733,000)
Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(7,484,000)	(11,900,000)	(3,909,000)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total assets from continuing operations	59,549,000				91,322,000				59,549,000	91,322,000
Operating Segments [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(16,981,000)	(15,942,000)	(18,733,000)
Net Income (Loss) Attributable to Parent									(33,768,000)	(26,153,000)	(22,757,000)
Total assets from continuing operations	50,995,000				82,707,000				50,995,000	82,707,000
Operating Segments [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(9,116,000)	(13,585,000)	(3,909,000)
Net Income (Loss) Attributable to Parent									(766,000)	1,277,000	(812,000)
Total assets from continuing operations	8,554,000				8,615,000				8,554,000	8,615,000
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues									1,631,000	1,685,000	0
Net Income (Loss) Attributable to Parent									0	(364,000)	0
Intersegment Eliminations [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									0	0	0
Net Income (Loss) Attributable to Parent									0	0	0
Intersegment Eliminations [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									1,631,000	1,685,000	0
Net Income (Loss) Attributable to Parent									0	(364,000)	0
Industrial Customers [Member]
Segment Reporting Information [Line Items]
Revenues									(6,066,000)	(5,478,000)	(6,296,000)
Industrial Customers [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(2,969,000)	(2,695,000)	(3,128,000)
Industrial Customers [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(3,096,000)	(2,783,000)	(3,168,000)
Consumer Customers [Member]
Segment Reporting Information [Line Items]
Revenues									(4,146,000)	(4,406,000)	(7,418,000)
Consumer Customers [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(4,146,000)	(4,406,000)	(7,418,000)
Consumer Customers [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									0	0	0
Research and Development [Member]
Segment Reporting Information [Line Items]
Revenues									(5,254,000)	(2,947,000)	(1,527,000)
Research and Development [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(5,035,000)	(2,938,000)	(1,527,000)
Research and Development [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(219,000)	(9,000)	0
All Other Customers [Member]
Segment Reporting Information [Line Items]
Revenues									(275,000)	(1,573,000)	(2,064,000)
All Other Customers [Member] | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(75,000)	(1,503,000)	(1,697,000)
All Other Customers [Member] | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(200,000)	(69,000)	(367,000)
Military Customers in Total
Segment Reporting Information [Line Items]
Revenues									(8,724,000)	(13,438,000)	(5,338,000)
Military Customers in Total | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(4,755,000)	(4,400,000)	(4,963,000)
Military Customers in Total | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(3,969,000)	(9,038,000)	(375,000)
Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	2,599,000				5,077,000				2,599,000	5,077,000
UNITED STATES
Segment Reporting Information [Line Items]
Revenues									(14,436,000)	(16,540,000)	(9,237,000)
UNITED STATES | Kopin [Member]
Segment Reporting Information [Line Items]
Revenues									(10,799,000)	(10,056,000)	(8,847,000)
UNITED STATES | Industrial [Member]
Segment Reporting Information [Line Items]
Revenues									(3,637,000)	(6,484,000)	$ (390,000)
UNITED STATES | Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	2,101,000				2,456,000				2,101,000	2,456,000
UNITED KINGDOM | Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	197,000				192,000				197,000	192,000
CHINA | Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	251,000				338,000				251,000	338,000
JAPAN | Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	50,000				206,000				50,000	206,000
KOREA, REPUBLIC OF | Property, Plant and Equipment [Member]
Segment Reporting Information [Line Items]
Long lived assets	$ 0				$ 1,885,000				$ 0	$ 1,885,000

Segments and Disaggregation o_4

Segments and Disaggregation of Revenue (Percentage of Net Revenues by Geographies) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 7,741,000	$ 5,126,000	$ 5,944,000	$ 5,654,000	$ 11,397,000	$ 6,139,000	$ 5,927,000	$ 4,378,000	$ 24,465,005	$ 27,841,490	$ 22,642,566
Percent of Total									100.00%	100.00%	100.00%
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 14,436,000	$ 16,540,000	$ 9,237,000
Percent of Total									59.00%	59.00%	41.00%
Others
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 123,000	$ 86,000	$ 41,000
Percent of Total									1.00%	0.00%	0.00%
Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 14,559,000	$ 16,626,000	$ 9,278,000
Percent of Total									60.00%	60.00%	41.00%
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 6,916,000	$ 5,406,000	$ 9,849,000
Percent of Total									28.00%	19.00%	43.00%
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 2,948,000	$ 5,810,000	$ 3,516,000
Percent of Total									12.00%	21.00%	16.00%
Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 42,000
Percent of Total									0.00%
Kopin [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 16,981,000	$ 15,942,000	$ 18,733,000
Percent of Total									69.00%	57.00%	82.00%
Kopin [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 10,799,000	$ 10,056,000	$ 8,847,000
Percent of Total									44.00%	36.00%	39.00%
Kopin [Member] | Others
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 49,000	$ 24,000	$ 41,000
Percent of Total									0.00%	0.00%	0.00%
Kopin [Member] | Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 10,848,000	$ 10,080,000	$ 8,887,000
Percent of Total									44.00%	36.00%	39.00%
Kopin [Member] | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 4,932,000	$ 4,006,000	$ 7,588,000
Percent of Total									20.00%	14.00%	33.00%
Kopin [Member] | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 1,194,000	$ 1,856,000	$ 2,258,000
Percent of Total									5.00%	7.00%	10.00%
Kopin [Member] | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 7,000
Percent of Total									0.00%
Industrial [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 7,484,000	$ 11,900,000	$ 3,909,000
Percent of Total									30.00%	43.00%	18.00%
Industrial [Member] | UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 3,637,000	$ 6,484,000	$ 390,000
Percent of Total									15.00%	23.00%	2.00%
Industrial [Member] | Others
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 74,000	$ 62,000	$ 0
Percent of Total									0.00%	0.00%	0.00%
Industrial [Member] | Americas
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 3,712,000	$ 6,545,000	$ 390,000
Percent of Total									15.00%	24.00%	2.00%
Industrial [Member] | Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 1,984,000	$ 1,401,000	$ 2,260,000
Percent of Total									8.00%	5.00%	10.00%
Industrial [Member] | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 1,754,000	$ 3,954,000	$ 1,258,000
Percent of Total									7.00%	14.00%	6.00%
Industrial [Member] | Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 35,000
Percent of Total									0.00%

Selected Quarterly Financial _3

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Line Items]
Revenues	$ 7,741,000	$ 5,126,000	$ 5,944,000	$ 5,654,000	$ 11,397,000	$ 6,139,000	$ 5,927,000	$ 4,378,000	$ 24,465,005	$ 27,841,490	$ 22,642,566
Gross Profit	1,439,000	(16,000)	974,000	983,000	3,654,000	1,444,000	862,000	816,000
(Loss) income from continuing operations	(10,884,000)	(10,299,000)	(8,992,000)	(9,792,000)	(4,962,000)	(8,605,000)	(8,068,000)	(8,663,000)
Net income (loss) attributable to the controlling interest	$ (9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	$ (1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	$ (34,533,542)	$ (25,240,482)	$ (23,568,717)
Net loss per share:
Basic and Diluted (in dollars per share)	$ (0.14)	$ (0.13)	$ (0.13)	$ (0.08)	$ (0.02)	$ (0.11)	$ (0.10)	$ (0.12)	$ (0.47)	$ (0.36)	$ (0.37)
Shares used in computing net income per share:
Basic and diluted (in shares)	73,317,000	73,135,000	73,095,000	73,078,000	72,349,000	72,188,000	70,627,000	64,539,000	73,156,545	69,914,956	64,045,675
Gain on investments					$ 1,700,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party		$ 646,135	$ 727,101	$ 0
Accounts Receivable, Related Parties		1,041,334	414,635
Accounts Payable, Related Parties		207,530	326,877
Contract with Related Party, Asset, Net		400,000
Revenue from Related Parties		1,220,838	576,644	0
RealWear, Inc. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party		0	0	0
Accounts Receivable, Related Parties		1,041,334	414,635
Contract with Related Party, Asset, Net		400,000
Revenue from Related Parties		1,220,838	576,644	0
Ownership Percentage in Equity Investment, Warrant	15.00%
RealWear, Inc. [Member] | Nonsoftware License Arrangement [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 1,500,000
Goertek [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party		646,135	727,101	0
Accounts Payable, Related Parties		207,530	326,877
Revenue from Related Parties		$ 0	$ 0	$ 0

Valuation and Qualifying Acco_3

Valuation and Qualifying Accounts (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Allowance for Doubtful Accounts Receivable	$ 304,000	$ 149,000	$ 136,000	$ 153,000
Allowance for Doubtful Accounts Receivable, Period Increase (Decrease)	268,000	13,000	0
Allowance for Doubtful Accounts Receivable, Recoveries	$ (113,000)	$ 0	$ (17,000)

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 47,712,821				$ 77,379,847				$ 47,712,821	$ 77,379,847	$ 74,219,643	$ 94,484,780
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax									400,000
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									(699,105)	(791,737)
Distribution to noncontrolling interest holder									699,105	791,737
Net Income (Loss) Attributable to Noncontrolling Interest									51,050	(139,633)	537,572
Net Income (Loss) Attributable to Parent	(9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	(1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	(34,533,542)	(25,240,482)	(23,568,717)
Foreign Currency Transaction Gain (Loss), Unrealized									1,169,254	(1,068,059)	(672,727)
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Distribution to noncontrolling interest holder									62,127
Net Income (Loss) Attributable to Noncontrolling Interest											134,601
Net Income (Loss) Attributable to Parent									1,336,083		(134,601)
Foreign Currency Transaction Gain (Loss), Unrealized									1,336,083
Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	334,491,397				329,917,858				334,491,397	329,917,858	327,323,162	325,357,045
Adjustments to Additional Paid in Capital									(10,930)	(11,708)	(7,368)
Additional Paid-in Capital | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(1,201,482)				(1,201,482)				(1,201,482)	(1,201,482)	(1,201,482)	(1,201,482)
Noncontrolling Interest
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ (149,053)				616,661				(149,053)	616,661	1,478,040	945,386
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									(699,105)	(791,737)
Noncontrolling Interest | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest					1,336,083					1,336,083	$ 1,336,083	$ 1,201,482
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									$ 1,336,083
Kowon Technology Corporation Limited [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax					$ 1,700,000					$ 1,700,000

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements Restatement of Stockholders' Equity (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 47,712,821				$ 77,379,847				$ 47,712,821	$ 77,379,847	$ 74,219,643	$ 94,484,780
Net Income (Loss) Attributable to Parent	(9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	(1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	(34,533,542)	(25,240,482)	(23,568,717)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									(699,105)	(791,737)
Net Income (Loss) Attributable to Noncontrolling Interest									51,050	(139,633)	537,572
Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	334,491,397				329,917,858				334,491,397	329,917,858	327,323,162	325,357,045
Noncontrolling Interest
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(149,053)				616,661				(149,053)	616,661	1,478,040	945,386
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									(699,105)	(791,737)
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(271,730,661)				(240,256,502)				(271,730,661)	(240,256,502)	(214,177,388)	(190,608,671)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income (Loss) Attributable to Parent									(35,869,625)		(23,434,116)
Net Income (Loss) Attributable to Noncontrolling Interest									51,050		402,971
Previously Reported [Member] | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	335,692,879				331,119,340				335,692,879	331,119,340	328,524,644	326,558,527
Previously Reported [Member] | Noncontrolling Interest
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(149,053)				(719,422)				(149,053)	(719,422)	141,957	(256,096)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									(636,978)
Previously Reported [Member] | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(272,932,143)				(240,121,901)				(272,932,143)	(240,121,901)	(214,042,787)	(190,608,671)
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Income (Loss) Attributable to Parent									1,336,083		(134,601)
Net Income (Loss) Attributable to Noncontrolling Interest											134,601
Restatement Adjustment [Member] | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(1,201,482)				(1,201,482)				(1,201,482)	(1,201,482)	(1,201,482)	(1,201,482)
Restatement Adjustment [Member] | Noncontrolling Interest
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest					1,336,083					1,336,083	1,336,083	1,201,482
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders									1,336,083
Restatement Adjustment [Member] | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	1,201,482				(134,601)				1,201,482	(134,601)
As Revised [Member] | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 334,491,397				$ 329,917,858				$ 334,491,397	$ 329,917,858	$ 327,323,162	$ 325,357,045

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements Restatement of Statement of Operations (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Foreign Currency Transaction Gain (Loss), Unrealized									$ 1,169,254	$ (1,068,059)	$ (672,727)
Net Income (Loss) Attributable to Noncontrolling Interest									51,050	(139,633)	537,572
Net Income (Loss) Attributable to Parent	$ (9,966,000)	$ (9,791,000)	$ (9,241,000)	$ (5,536,000)	$ (1,803,000)	$ (8,247,000)	$ (7,332,000)	$ (7,858,000)	(34,533,542)	$ (25,240,482)	(23,568,717)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Foreign Currency Transaction Gain (Loss), Unrealized									(166,829)
Net Income (Loss) Attributable to Noncontrolling Interest									51,050		402,971
Net Income (Loss) Attributable to Parent									(35,869,625)		(23,434,116)
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Foreign Currency Transaction Gain (Loss), Unrealized									1,336,083
Net Income (Loss) Attributable to Noncontrolling Interest											134,601
Net Income (Loss) Attributable to Parent									1,336,083		$ (134,601)
As Revised [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Foreign Currency Transaction Gain (Loss), Unrealized									$ 1,169,254

Restatement of Previously Iss_6

Restatement of Previously Issued Financial Statements Restatement of Statement of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (34,482,492)	$ (25,380,115)	$ (23,031,145)
Foreign currency (gains) losses	(1,096,487)	893,260	$ 711,356
Distribution to Minority Interest Holder	(699,105)	$ (791,737)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	(35,818,575)
Foreign currency (gains) losses	177,469
Distribution to Minority Interest Holder	(636,978)
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	1,336,083
Foreign currency (gains) losses	(1,273,956)
Distribution to Minority Interest Holder	(62,127)
As Revised [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	(34,482,492)
Foreign currency (gains) losses	(1,096,487)
Distribution to Minority Interest Holder	$ (699,105)