Kopin (KOPN) 10-Q 4 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 25, 2021	Nov. 02, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 25, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-25
Entity File Number	0-19882
Entity Registrant Name	KOPIN CORPORATION
Entity Central Index Key	0000771266
Entity Tax Identification Number	04-2833935
Entity Incorporation, State or Country Code	DE
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
Trading Symbol	KOPN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		92,190,206

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Current assets:
Cash and equivalents	$ 28,349,798	$ 17,112,869
Marketable debt securities, at fair value	3,413,889	3,635,681
Accounts receivable, net of allowance of $264,000 in 2021 and $175,000 in 2020	7,348,721	9,260,865
Contract assets and unbilled receivables	2,792,901	3,521,753
Inventory	6,739,017	4,455,756
Prepaid taxes	235,944	205,568
Prepaid expenses and other current assets	1,763,904	1,263,688
Total current assets	50,644,174	39,456,180
Property, plant and equipment, net	1,855,451	1,626,930
Operating lease right-of-use assets	1,719,089	1,780,039
Other assets	170,932	162,473
Equity investments	4,559,756	4,523,525
Total assets	58,949,402	47,549,147
Current liabilities:
Accounts payable	3,635,708	5,606,910
Accrued payroll and expenses	2,414,462	1,977,851
Accrued warranty	515,000	508,000
Contract liabilities and billings in excess of revenues earned	1,269,523	1,493,847
Operating lease liabilities	889,076	982,375
Other accrued liabilities	2,294,564	1,809,495
Customer deposits	2,167,228	3,950,031
Deferred tax liabilities	514,000	554,000
Total current liabilities	13,699,561	16,882,509
Noncurrent contract liabilities and asset retirement obligations	301,826	276,409
Operating lease liabilities, net of current portion	812,351	821,306
Other long-term obligations	1,271,178	1,270,328
Commitments and contingencies (Note 13)
Stockholders’ equity:
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued
Common stock, par value $.01 per share: authorized, 150,000,000 shares; issued 92,175,206 shares in 2021 and 91,059,407 shares in 2020; outstanding 89,546,489 in 2021 and 85,443,378 in 2020, respectively	895,464	880,075
Additional paid-in capital	356,489,085	341,512,893
Treasury stock (2,564,155 shares in 2020, at cost)		(9,793,946)
Accumulated other comprehensive income	1,428,087	1,484,434
Accumulated deficit	(315,771,920)	(305,648,025)
Total Kopin Corporation stockholders’ equity	43,040,716	28,435,431
Noncontrolling interest	(176,230)	(136,836)
Total Kopin Corporation stockholders’ equity	42,864,486	28,298,595
Total liabilities and stockholders’ equity	$ 58,949,402	$ 47,549,147

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 264,000	$ 175,000
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	3,000	3,000
Preferred stock, shares issued	0	0
Common stock, par or stated value per share	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	92,175,206	91,059,407
Common stock, shares outstanding	89,546,489	85,443,378
Treasury stock, shares		2,564,155

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Revenues:
Total revenues	$ 10,887,173	$ 9,512,752	$ 32,468,797	$ 26,206,003
Expenses:
Cost of product revenues	5,145,175	4,825,032	17,586,389	15,252,456
Research and development	3,751,729	2,715,868	11,055,282	7,276,770
Selling, general and administration	4,035,998	3,079,567	13,982,682	9,421,024
Total expenses	12,932,902	10,620,467	42,624,353	31,950,250
Loss from operations	(2,045,729)	(1,107,715)	(10,155,556)	(5,744,247)
Other (expense) income:
Interest income	9,959	12,751	22,244	120,187
Other expense, net	(31,529)	(28,600)	(33,574)	(65,680)
Foreign currency transaction (losses) gains	(29,384)	183,795	100,597	20,797
Total other income and expense	(50,954)	167,946	89,267	75,304
Loss before provision for income taxes and net loss attributable to noncontrolling interest	(2,096,683)	(939,769)	(10,066,289)	(5,668,943)
Tax provision	(32,000)	(29,000)	(97,000)	(100,000)
Net loss	(2,128,683)	(968,769)	(10,163,289)	(5,768,943)
Net (income) loss attributable to the noncontrolling interest	(107)	11,329	39,394	94,443
Net loss attributable to Kopin Corporation	$ (2,128,790)	$ (957,440)	$ (10,123,895)	$ (5,674,500)
Net loss per share
Basic and diluted	$ (0.02)	$ (0.01)	$ (0.11)	$ (0.07)
Weighted average number of common shares outstanding
Basic and diluted	90,517,330	82,596,416	88,903,658	82,567,401
Net Product Revenues [Member]
Revenues:
Total revenues	$ 6,591,852	$ 6,487,581	$ 21,089,515	$ 19,077,090
Research and Development Revenues [Member]
Revenues:
Total revenues	$ 4,295,321	$ 3,025,171	$ 11,379,282	$ 7,128,913

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Income Statement [Abstract]
Net loss	$ (2,128,683)	$ (968,769)	$ (10,163,289)	$ (5,768,943)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9,575	(82,815)	(44,592)	69,228
Unrealized holding gain (loss) on marketable securities	10,125	(21,725)	(11,755)	(204,404)
Reclassification of holding losses in net loss				(21,028)
Other comprehensive income (loss), net of tax	19,700	(104,540)	(56,347)	(156,204)
Comprehensive loss	(2,108,983)	(1,073,309)	(10,219,636)	(5,925,147)
Comprehensive (income) loss attributable to the noncontrolling interest	(107)	11,329	39,394	94,443
Comprehensive loss attributable to Kopin Corporation	$ (2,109,090)	$ (1,061,980)	$ (10,180,242)	$ (5,830,704)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total Kopin Corporation Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 28, 2019	$ 870,496	$ 344,456,537	$ (17,238,669)	$ 1,757,184	$ (301,236,913)	$ 28,608,635	$ (17,023)	$ 28,591,612
Beginning balance, shares at Dec. 28, 2019	87,049,672
Stock-based compensation expense		158,465				158,465		158,465
Other comprehensive loss				(98,632)		(98,632)		(98,632)
Net loss					(3,595,519)	(3,595,519)	(61,472)	(3,656,991)
Ending balance, value at Mar. 28, 2020	$ 870,496	344,615,002	(17,238,669)	1,658,552	(304,832,432)	25,072,949	(78,495)	24,994,454
Ending balance, shares at Mar. 28, 2020	87,049,672
Beginning balance, value at Dec. 28, 2019	$ 870,496	344,456,537	(17,238,669)	1,757,184	(301,236,913)	28,608,635	(17,023)	28,591,612
Beginning balance, shares at Dec. 28, 2019	87,049,672
Net loss								(5,768,943)
Ending balance, value at Sep. 26, 2020	$ 871,096	345,094,687	(17,238,669)	1,600,980	(306,911,413)	23,416,681	(111,466)	23,305,215
Ending balance, shares at Sep. 26, 2020	87,109,672
Beginning balance, value at Mar. 28, 2020	$ 870,496	344,615,002	(17,238,669)	1,658,552	(304,832,432)	25,072,949	(78,495)	24,994,454
Beginning balance, shares at Mar. 28, 2020	87,049,672
Stock-based compensation expense		161,677				161,677		161,677
Vesting of restricted stock	$ 600	(600)
Vesting of restricted stock, shares	60,000
Other comprehensive loss				46,968		46,968		46,968
Net loss					(1,121,541)	(1,121,541)	(21,642)	(1,143,183)
Ending balance, value at Jun. 27, 2020	$ 871,096	344,776,079	(17,238,669)	1,705,520	(305,953,973)	24,160,053	(100,137)	24,059,916
Ending balance, shares at Jun. 27, 2020	87,109,672
Stock-based compensation expense		318,608				318,608		318,608
Other comprehensive loss				(104,540)		(104,540)		(104,540)
Net loss					(957,440)	(957,440)	(11,329)	(968,769)
Ending balance, value at Sep. 26, 2020	$ 871,096	345,094,687	(17,238,669)	1,600,980	(306,911,413)	23,416,681	(111,466)	23,305,215
Ending balance, shares at Sep. 26, 2020	87,109,672
Beginning balance, value at Dec. 26, 2020	$ 880,075	341,512,893	(9,793,946)	1,484,434	(305,648,025)	28,435,431	(136,836)	28,298,595
Beginning balance, shares at Dec. 26, 2020	88,007,535
Stock-based compensation expense		2,610,166				2,610,166		2,610,166
Vesting of restricted stock	$ 9,500	(9,500)
Vesting of restricted stock, shares	950,000
Sale of registered stock		6,336,470	9,183,614			15,520,084		15,520,084
Restricted stock for tax withholding obligations	$ (37)	(32,668)				(32,705)		(32,705)
Restricted stock for tax withholding obligations, shares	(3,586)
Other comprehensive loss				(19,556)		(19,556)		(19,556)
Net loss					(4,146,238)	(4,146,238)	(39,485)	(4,185,723)
Ending balance, value at Mar. 27, 2021	$ 889,538	350,417,361	(610,332)	1,464,878	(309,794,263)	42,367,182	(176,321)	42,190,861
Ending balance, shares at Mar. 27, 2021	88,953,949
Beginning balance, value at Dec. 26, 2020	$ 880,075	341,512,893	(9,793,946)	1,484,434	(305,648,025)	28,435,431	(136,836)	28,298,595
Beginning balance, shares at Dec. 26, 2020	88,007,535
Other comprehensive loss								(56,347)
Net loss								(10,163,289)
Ending balance, value at Sep. 25, 2021	$ 895,464	356,489,085		1,428,087	(315,771,920)	43,040,716	(176,230)	42,864,486
Ending balance, shares at Sep. 25, 2021	89,546,489
Beginning balance, value at Mar. 27, 2021	$ 889,538	350,417,361	(610,332)	1,464,878	(309,794,263)	42,367,182	(176,321)	42,190,861
Beginning balance, shares at Mar. 27, 2021	88,953,949
Stock-based compensation expense		514,509				514,509		514,509
Vesting of restricted stock	$ 600	(600)
Vesting of restricted stock, shares	60,000
Sale of registered stock		487,714	352,680			840,394		840,394
Other comprehensive loss				(56,491)		(56,491)		(56,491)
Net loss					(3,848,867)	(3,848,867)	(16)	(3,848,883)
Ending balance, value at Jun. 26, 2021	$ 890,138	351,418,984	(257,652)	1,408,387	(313,643,130)	39,816,727	(176,337)	39,640,390
Ending balance, shares at Jun. 26, 2021	89,013,949
Stock-based compensation expense		642,184				642,184		642,184
Sale of registered stock	$ 5,326	4,427,917	257,652			4,690,895		4,690,895
Sale of registered stock, shares	532,540
Other comprehensive loss				19,700		19,700		19,700
Net loss					(2,128,790)	(2,128,790)	107	(2,128,683)
Ending balance, value at Sep. 25, 2021	$ 895,464	$ 356,489,085		$ 1,428,087	$ (315,771,920)	$ 43,040,716	$ (176,230)	$ 42,864,486
Ending balance, shares at Sep. 25, 2021	89,546,489

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 25, 2021	Mar. 27, 2021	Sep. 26, 2020	Mar. 28, 2020	Sep. 25, 2021	Sep. 26, 2020	Sep. 26, 2020
Cash flows from operating activities:
Net loss	$ (2,128,683)	$ (4,185,723)	$ (968,769)	$ (3,656,991)	$ (10,163,289)	$ (5,768,943)	$ (5,768,943)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization					566,092	474,437
Accretion of premium or discount on marketable debt securities					6,559	6,183
Recovery of impairment on marketable debt securities						(150,644)
Stock-based compensation					3,766,859	638,750
Foreign currency gains					(174,213)	(9,334)
Change in allowance for bad debt					70,552	(667,983)
Write-off of excess inventory					492,230	1,034,515
Loss on disposal of plant and equipment					71,400
Deferred income taxes					96,210	87,402
Other non-cash items					6,861	(1,067)
Changes in assets and liabilities:
Accounts receivable					2,148,942	185,118
Contract assets					617,191	(663,089)
Inventory					(2,772,548)	(1,277,017)
Prepaid expenses and other current assets					(765,430)	(735,565)
Accounts payable and accrued expenses					(2,938,795)	795,675
Billings in excess of revenue earned					(82,850)	(224,582)
Net cash used in operating activities					(9,054,229)	(6,276,144)
Cash flows from investing activities:
Other assets					(9,309)	374,886
Capital expenditures					(865,417)	(294,595)
Proceeds from sale of marketable debt securities					200,000	10,798,117
Net cash (used in) provided by investing activities					(674,726)	10,878,408
Cash flows from financing activities:
Paycheck protection program loan receipt						2,238,000
Paycheck protection program loan repayment						(2,238,000)
Settlements of restricted stock for tax withholding obligations					(32,705)
Issuance of common stock, net of costs					21,051,373
Net cash provided by financing activities					21,018,668
Effect of exchange rate changes on cash					(52,784)	(7,005)
Net increase in cash and cash equivalents					11,236,929	4,595,259
Cash and cash equivalents:
Beginning of period		$ 17,112,869		$ 6,029,247	17,112,869	6,029,247
End of period	$ 28,349,798		$ 10,624,506		$ 28,349,798	$ 10,624,506	$ 10,624,506

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 25, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The condensed consolidated financial statements of Kopin Corporation as of September 25, 2021 and for the three and nine month periods ended September 25, 2021 and September 26, 2020 are unaudited and include all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 26, 2020. The results of the Company’s operations for any interim period are not necessarily indicative of the results of the Company’s operations for any other interim period or for a full fiscal year. As used in this report, the terms “we”, “us”, “our”, “Kopin” and the “Company” mean Kopin Corporation and its subsidiaries, unless the context indicates another meaning. The Company’s products are targeted towards the defense, industrial/enterprise and consumer markets. Management believes the industrial wearable market is still developing and cannot predict how long it will take to develop or if the Company’s products will be accepted. The Company’s revenues from sales of products into the consumer market include sales of its organic light emitting diode (OLED) displays. The Company’s OLED products are relatively new and sales are sporadic. In addition, 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.

ACCOUNTING STANDARDS

ACCOUNTING STANDARDS	9 Months Ended
	Sep. 25, 2021
Accounting Policies [Abstract]
ACCOUNTING STANDARDS	2. ACCOUNTING STANDARDS Accounting Standards Issued But Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

CASH AND CASH EQUIVALENTS AND M

CASH AND CASH EQUIVALENTS AND MARKETABLE DEBT SECURITIES	9 Months Ended
	Sep. 25, 2021
Cash and Cash Equivalents [Abstract]
CASH AND CASH EQUIVALENTS AND MARKETABLE DEBT SECURITIES	3. CASH AND CASH EQUIVALENTS AND MARKETABLE DEBT SECURITIES The Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents. Marketable debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities. The Company classifies these marketable debt securities as available-for-sale at fair value in “Marketable debt securities, at fair value.” The Company records the amortization of premium and accretion of discounts on marketable debt securities in the results of operations. The Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt securities were not material during the three and nine months ended September 25, 2021 and September 26, 2020. Investments in available-for-sale marketable debt securities were as follows at September 25, 2021 and December 26, 2020: SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES Amortized Cost Unrealized Gains Fair Value 2021 2020 2021 2020 2021 2020 U.S. government and agency backed securities $ 1,001,086 $ 1,003,941 $ 5,464 $ 19,179 $ 1,006,550 $ 1,023,120 Corporate debt 2,400,000 2,603,704 7,339 8,857 2,407,339 2,612,561 Total $ 3,401,086 $ 3,607,645 $ 12,803 $ 28,036 $ 3,413,889 $ 3,635,681 The contractual maturity of the Company’s marketable debt securities was as follows at September 25, 2021: SCHEDULE OF MARKETABLE DEBT SECURITIES Less than One year One to Five Total U.S. government and agency backed securities $ 1,006,550 $ — $ 1,006,550 Corporate debt 900,324 1,507,015 2,407,339 Total $ 1,906,874 $ 1,507,015 $ 3,413,889

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 25, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	4. 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: SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS Fair Value Measurement September 25, 2021 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 28,349,798 $ 28,349,798 $ - $ - U.S. government securities 1,006,550 - 1,006,550 - Corporate Debt 2,407,339 - 2,407,339 - Equity investments 4,559,756 297,369 - 4,262,387 $ 36,323,443 $ 28,647,167 $ 3,413,889 $ 4,262,387 Fair Value Measurement at December 26, 2020 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 17,112,869 $ 17,112,869 $ - $ - U.S. government securities 1,023,120 - 1,023,120 - Corporate debt 2,612,561 - 2,612,561 - Equity investments 4,523,525 293,891 - 4,229,634 $ 25,272,075 $ 17,406,760 $ 3,635,681 $ 4,229,634 Transfers between levels of the fair value hierarchy are reported at the beginning of the reporting period in which they occur. Changes in Level 3 investments were as follows: SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS December 26, 2020 Net unrealized gains Purchases, issuances and settlements Transfers in and or out of Level 3 September 25, 2021 Equity investments $ 4,229,634 $ 32,753 $ - $ - $ 4,262,387 The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level 2 in the fair value hierarchy. Marketable Debt Securities The corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates that are reset every three months based on the then-current three-month London Interbank Offering Rate (“three-month Libor”). The Company validates the fair market values of the financial instruments above by using discounted cash flow models, obtaining independent pricing of the securities or through the use of a model that incorporates the three-month Libor, the credit default swap rate of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets. Equity Investments During the three and nine months ended September 25, 2021, the Company recorded a less than $ 0.1

INVENTORY

INVENTORY	9 Months Ended
	Sep. 25, 2021
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventories are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value and consist of the following at September 25, 2021 and December 26, 2020: SCHEDULE OF INVENTORY September 25, 2021 December 26, 2020 Raw materials $ 5,598,343 $ 3,609,710 Work-in-process 639,875 565,986 Finished goods 500,799 280,060 Total $ 6,739,017 $ 4,455,756

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 25, 2021
Net loss per share
NET LOSS PER SHARE	6. NET LOSS PER SHARE Basic net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive effect of shares issuable upon the assumed conversion of the Company’s common stock equivalents, which consist of unvested restricted stock. The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: SCHEDULE OF WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING DILUTED Three Months Ended Three Months Ended Nine Months Ended Nine Months September September September September Non-vested restricted common stock 2,628,717 2,396,624 2,628,717 2,396,624

STOCKHOLDERS_ EQUITY AND STOCK-

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 25, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	7. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Registered sale of equity securities During the nine months ended September 25, 2021, the Company sold 3.1 million shares of common stock for gross proceeds of $ 21.7 million (average of $ 7.00 per share), before deducting broker expenses paid by us of $ 0.7 million, pursuant to the Company’s At-The-Market Equity Offering Sales Agreement dated as of March 5, 2021 (the “Current ATM Agreement”) with Stifel, Nicolaus & Company, Incorporated (“Stifel”) as agent, under which the Company can sell up to $ 50 million of its common stock and an At-The-Market Equity Offering Sales Agreement dated as of February 8, 2019 (the “Previous ATM Agreement”) also with Stifel as agent. The Previous ATM Agreement has since terminated pursuant to its terms as a result of the sale of all the shares subject to such agreement. As of September 25, 2021, the Company can sell up to $ 44.3 million of its common stock under the Current ATM Agreement. Non-Vested Restricted Common Stock The fair value of non-vested restricted common stock awards is generally the market value of the Company’s common stock on the date of grant. The non-vested restricted common stock awards require the employee to fulfill certain obligations, including remaining employed by the Company for one, two or four years (the vesting period) and in certain cases also require meeting either performance criteria or the Company’s stock achieving a certain price. For non-vested restricted common stock awards that solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated service period. For non-vested restricted common stock awards that require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized over the anticipated service period. If the performance criteria are not met, no compensation cost is recognized and any previously recognized compensation cost is reversed. Restricted stock activity for the nine month period ending September 25, 2021 was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY Weighted Average Shares Grant Fair Value Balance, December 26, 2020 3,051,874 $ 1.67 Granted 1,571,843 3.19 Forfeited (985,000 ) 1.81 Vested (1,010,000 ) 2.44 Balance, September 25, 2021 2,628,717 $ 2.24 Stock-Based Compensation The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three and nine months ended September 25, 2021 and September 26, 2020 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE Three Months Ended Three Months Ended Nine Months Ended Nine Months September September September September Cost of product revenues $ 37,674 $ 40,620 $ 206,247 $ 70,866 Research and development 180,152 81,133 395,217 193,788 Selling, general and administrative 424,358 196,855 3,165,395 374,096 Total $ 642,184 $ 318,608 $ 3,766,859 $ 638,750 Unrecognized compensation expense for non-vested restricted common stock as of September 25, 2021 totaled $ 2.7 2.6

ACCRUED WARRANTY

ACCRUED WARRANTY	9 Months Ended
	Sep. 25, 2021
Guarantees and Product Warranties [Abstract]
ACCRUED WARRANTY	8. ACCRUED WARRANTY The Company typically warrants its products against defect for 12 to 18 months, however, for certain products a customer may purchase an extended warranty. SCHEDULE OF ACCRUED WARRANTY Balance, December 26, 2020 $ 508,000 Additions 572,000 Claims (565,000 ) Balance, September 25, 2021 $ 515,000 Extended Warranties Deferred revenue represents the purchase of extended warranties by the Company’s customers. The Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which is typically 12 to 15 months beyond the standard 12 to 18 month warranty. 0.1

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 25, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	9. INCOME TAXES The Company recorded a provision for income taxes of less than $ 0.1 160.3 expiring in 2022 through 2037 68.2

CONTRACT ASSETS AND LIABILITIES

CONTRACT ASSETS AND LIABILITIES	9 Months Ended
	Sep. 25, 2021
Contract Assets And Liabilities
CONTRACT ASSETS AND LIABILITIES	10. CONTRACT ASSETS AND LIABILITIES Contract assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer, and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its condensed consolidated balance sheets. Contract liabilities consist of advance payments and billings in excess of cost incurred and deferred revenue. Net contract assets (liabilities) consisted of the following: SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY September 25, 2021 December 26, 2020 $ Change % Change Contract assets —current $ 2,792,901 $ 3,521,753 $ (728,852 ) (21 )% Contract liabilities—current (1,269,523 ) (1,493,847 ) 224,324 (15 )% Contract liabilities—noncurrent (27,896 ) $ (5,069 ) $ (22,827 ) 450 % Net contract assets (liabilities) $ 1,495,482 $ 2,022,837 $ (527,355 ) (26 )% The $ 0.5 In the three and nine months ended September 25, 2021, the Company recognized revenue of $ 1.1 2.4 0.1 0.6 The Company did not recognize impairment losses on our contract assets in the three and nine months ended September 25, 2021 or September 26, 2020. 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: SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS Three months ended Three months ended Nine months ended Nine months ended September September September September Point in time 34 % 34 % 34 % 36 % Over time 66 % 66 % 66 % 64 % Remaining performance obligations represent the transaction price of orders for which work has not been performed and excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity (“IDIQ”)). As of September 25, 2021, the aggregate amount of the transaction price allocated to remaining performance obligations was $ 20.6

LEASES

LEASES	9 Months Ended
	Sep. 25, 2021
Leases
LEASES	11. LEASES The Company enters into operating leases primarily for: real estate, including for manufacturing, engineering, research, administration and sales facilities, and information technology (“IT”) equipment. At September 25, 2021 and December 26, 2020, the Company did not have any finance leases. Approximately all of our future lease commitments, and related lease liability, relate to the Company’s real estate leases. Some of the Company’s leases include options to extend or terminate the lease. The components of lease expense were as follows: SCHEDULE OF LEASE EXPENSE Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September September September September Operating lease cost $ 295,252 $ 284,529 $ 874,176 $ 851,846 At September 25, 2021, the Company’s future lease payments under non-cancellable leases were as follows: SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE Sep 25, 2021 2021 (excluding the nine months ended September 25, 2021) $ 247,533 2022 915,627 2023 457,351 2024 165,922 Total future lease payments $ 1,786,433 Less imputed interest (85,006 ) Total $ 1,701,427 The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheets at September 25, 2021 was as follows: SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS September 25, 2021 Operating lease liabilities - current $ 889,076 Operating lease liabilities -noncurrent 812,351 Total lease liabilities $ 1,701,427 Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES Nine months September 25, 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 907,789 Other information related to leases was as follows: September 25, 2021 Weighted Average Discount Rate - Operating Leases 5.15 % Weighted Average Remaining Lease Term - Operating Leases (in years) 2.06

SEGMENTS AND DISAGGREGATION OF

SEGMENTS AND DISAGGREGATION OF REVENUE	9 Months Ended
	Sep. 25, 2021
Segment Reporting [Abstract]
SEGMENTS AND DISAGGREGATION OF REVENUE	12. SEGMENTS AND DISAGGREGATION OF REVENUE We continually monitor and review our segment reporting structure in accordance with authoritative guidance to determine if any changes have occurred that would affect our reportable segments. We report under one segment, as our Chief Executive Officer, who is our chief operating decision maker (“CODM”), reviews results on a total company basis. Total long-lived assets by country at September 25, 2021 and December 26, 2020 were: SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS Total Long-lived Assets (in thousands) September 25, 2021 December 26, 2020 U.S. $ 3,165 $ 3,028 United Kingdom 325 329 China — 11 Japan 85 39 Total $ 3,575 $ 3,407 We disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors. During the three and nine months ended September 25, 2021 and September 26, 2020, the Company derived its sales from the following geographies: SCHEDULE OF SEGMENT INFORMATION BY REVENUE TYPE Three months ended Three months Nine months ended Nine months September 25, 2021 September 26, 2020 September 25, 2021 September 26, 2020 (In thousands) Revenue % of Total Revenue % of Total Revenue % of Total Revenue % of Total United States $ 7,665 70 % $ 7,828 82 % $ 22,293 69 % $ 21,530 82 % Other Americas - - - - - - 100 1 Total Americas 7,665 70 7,828 82 22,293 69 21,630 83 Asia - Pacific 2,771 26 1,475 16 9,158 28 3,783 14 Europe 451 4 210 2 1,018 3 793 3 Total Revenues $ 10,887 100 % $ 9,513 100 % $ 32,469 100 % $ 26,206 100 % During the three and nine months ended September 25, 2021 and September 26, 2020, the Company derived its sales from the following display applications: SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT Three months ended Three months Nine months ended Nine months (In thousands) September 26, 2021 September 26, 2020 September 25, 2021 September 26, 2020 Defense $ 3,483 $ 4,769 $ 12,257 $ 12,772 Industrial 2,724 1,650 7,394 5,229 Consumer 384 68 1,318 521 R&D 4,099 2,563 10,364 6,295 Other 197 463 1,136 1,389 Total Revenues $ 10,887 $ 9,513 $ 32,469 $ 26,206

LITIGATION

LITIGATION	9 Months Ended
	Sep. 25, 2021
Commitments and Contingencies Disclosure [Abstract]
LITIGATION	13. 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 an alleged joint venture between the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred to as “Golden-i” breached the covenant of good faith and fair dealing associated with that contract, breached its fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. § 7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. § 1836(b)(1)). BlueRadios further alleges that the Company was unjustly enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the Company need to be corrected to list BlueRadios’ employees as inventors and thereby list BlueRadios as co-assignees of the patents. BlueRadios seeks monetary, declaratory, and injunctive relief, including for alleged non-payment of engineering retainer fees. On October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties completed expert depositions on November 15, 2019. On December 2, 2019, the Company filed a Motion for Partial Summary Judgment requesting the Court dismiss counts 2-7 in their entirety and counts 1 and 8 in part. BlueRadios also filed a Motion for Partial Summary Judgment alleging it is the co-owner of U.S. Patent No. 8,909,296. Responses to the Motions for Partial Summary Judgment were filed on January 15, 2020, and replies were filed on February 19, 2020. On September 25, 2020, the Court denied BlueRadios’ Motion for Partial Summary Judgment. 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 as of September 25, 2021. The Company will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 25, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	14. RELATED PARTY TRANSACTIONS The Company may from time to time enter into agreements with stockholders, affiliates and other companies engaged in certain aspects of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing product market is relatively new and there may be other technologies the Company needs to purchase from affiliates to enhance its product offering. During the three and nine months ended September 25, 2021 and September 26, 2020, the Company had the following transactions with related parties: SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES Three Months Ended September 25, 2021 September 26, 2020 Sales Purchases Sales Purchases Solos Technology $ — $ — $ 868 $ — HMDmd, Inc. 262,096 — — — RealWear, Inc. 539,250 — 894,976 10,545 $ 801,346 $ — $ 895,844 $ 10,545 Nine Months Ended September 25, 2021 September 26, 2020 Sales Purchases Sales Purchases Solos Technology $ — $ — $ 247,369 $ — HMDmd, Inc. 506,986 — — — RealWear, Inc. 3,100,207 — 1,266,878 10,545 $ 3,607,193 $ — $ 1,514,204 $ 10,545 At September 25, 2021 and December 26, 2020, the Company had the following receivables, contract liabilities and payables with related parties: September 25, 2021 December 26, 2020 Receivables Contract Liabilities Payables R eceivables Contract Assets Payables RealWear, Inc. $ 277,526 $ — $ — $ 817,388 $ — $ — Solos Technology 622 — — — — — $ 278,148 $ — $ — $ 817,388 $ — $ —

CASH AND CASH EQUIVALENTS AND_2

CASH AND CASH EQUIVALENTS AND MARKETABLE DEBT SECURITIES (Tables)	9 Months Ended
	Sep. 25, 2021
Cash and Cash Equivalents [Abstract]
SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES	Investments in available-for-sale marketable debt securities were as follows at September 25, 2021 and December 26, 2020: SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES Amortized Cost Unrealized Gains Fair Value 2021 2020 2021 2020 2021 2020 U.S. government and agency backed securities $ 1,001,086 $ 1,003,941 $ 5,464 $ 19,179 $ 1,006,550 $ 1,023,120 Corporate debt 2,400,000 2,603,704 7,339 8,857 2,407,339 2,612,561 Total $ 3,401,086 $ 3,607,645 $ 12,803 $ 28,036 $ 3,413,889 $ 3,635,681
SCHEDULE OF MARKETABLE DEBT SECURITIES	The contractual maturity of the Company’s marketable debt securities was as follows at September 25, 2021: SCHEDULE OF MARKETABLE DEBT SECURITIES Less than One year One to Five Total U.S. government and agency backed securities $ 1,006,550 $ — $ 1,006,550 Corporate debt 900,324 1,507,015 2,407,339 Total $ 1,906,874 $ 1,507,015 $ 3,413,889

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 25, 2021
Fair Value Disclosures [Abstract]
SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS	The following table details the fair value measurements of the Company’s financial assets: SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS Fair Value Measurement September 25, 2021 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 28,349,798 $ 28,349,798 $ - $ - U.S. government securities 1,006,550 - 1,006,550 - Corporate Debt 2,407,339 - 2,407,339 - Equity investments 4,559,756 297,369 - 4,262,387 $ 36,323,443 $ 28,647,167 $ 3,413,889 $ 4,262,387 Fair Value Measurement at December 26, 2020 Using: Total Level 1 Level 2 Level 3 Cash and cash equivalents $ 17,112,869 $ 17,112,869 $ - $ - U.S. government securities 1,023,120 - 1,023,120 - Corporate debt 2,612,561 - 2,612,561 - Equity investments 4,523,525 293,891 - 4,229,634 $ 25,272,075 $ 17,406,760 $ 3,635,681 $ 4,229,634
SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS	Transfers between levels of the fair value hierarchy are reported at the beginning of the reporting period in which they occur. Changes in Level 3 investments were as follows: SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS December 26, 2020 Net unrealized gains Purchases, issuances and settlements Transfers in and or out of Level 3 September 25, 2021 Equity investments $ 4,229,634 $ 32,753 $ - $ - $ 4,262,387

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 25, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventories are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value and consist of the following at September 25, 2021 and December 26, 2020: SCHEDULE OF INVENTORY September 25, 2021 December 26, 2020 Raw materials $ 5,598,343 $ 3,609,710 Work-in-process 639,875 565,986 Finished goods 500,799 280,060 Total $ 6,739,017 $ 4,455,756

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 25, 2021
Net loss per share
SCHEDULE OF WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING DILUTED	The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period: SCHEDULE OF WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING DILUTED Three Months Ended Three Months Ended Nine Months Ended Nine Months September September September September Non-vested restricted common stock 2,628,717 2,396,624 2,628,717 2,396,624

STOCKHOLDERS_ EQUITY AND STOC_2

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 25, 2021
Equity [Abstract]
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY	Restricted stock activity for the nine month period ending September 25, 2021 was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY Weighted Average Shares Grant Fair Value Balance, December 26, 2020 3,051,874 $ 1.67 Granted 1,571,843 3.19 Forfeited (985,000 ) 1.81 Vested (1,010,000 ) 2.44 Balance, September 25, 2021 2,628,717 $ 2.24
SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE	The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three and nine months ended September 25, 2021 and September 26, 2020 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE Three Months Ended Three Months Ended Nine Months Ended Nine Months September September September September Cost of product revenues $ 37,674 $ 40,620 $ 206,247 $ 70,866 Research and development 180,152 81,133 395,217 193,788 Selling, general and administrative 424,358 196,855 3,165,395 374,096 Total $ 642,184 $ 318,608 $ 3,766,859 $ 638,750

ACCRUED WARRANTY (Tables)

ACCRUED WARRANTY (Tables)	9 Months Ended
	Sep. 25, 2021
Guarantees and Product Warranties [Abstract]
SCHEDULE OF ACCRUED WARRANTY	SCHEDULE OF ACCRUED WARRANTY Balance, December 26, 2020 $ 508,000 Additions 572,000 Claims (565,000 ) Balance, September 25, 2021 $ 515,000

CONTRACT ASSETS AND LIABILITI_2

CONTRACT ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Sep. 25, 2021
Contract Assets And Liabilities
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY	Net contract assets (liabilities) consisted of the following: SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY September 25, 2021 December 26, 2020 $ Change % Change Contract assets —current $ 2,792,901 $ 3,521,753 $ (728,852 ) (21 )% Contract liabilities—current (1,269,523 ) (1,493,847 ) 224,324 (15 )% Contract liabilities—noncurrent (27,896 ) $ (5,069 ) $ (22,827 ) 450 % Net contract assets (liabilities) $ 1,495,482 $ 2,022,837 $ (527,355 ) (26 )%
SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS	The Company’s revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS Three months ended Three months ended Nine months ended Nine months ended September September September September Point in time 34 % 34 % 34 % 36 % Over time 66 % 66 % 66 % 64 %

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 25, 2021
Leases
SCHEDULE OF LEASE EXPENSE	The components of lease expense were as follows: SCHEDULE OF LEASE EXPENSE Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September September September September Operating lease cost $ 295,252 $ 284,529 $ 874,176 $ 851,846
SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE	At September 25, 2021, the Company’s future lease payments under non-cancellable leases were as follows: SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE Sep 25, 2021 2021 (excluding the nine months ended September 25, 2021) $ 247,533 2022 915,627 2023 457,351 2024 165,922 Total future lease payments $ 1,786,433 Less imputed interest (85,006 ) Total $ 1,701,427
SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS	The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheets at September 25, 2021 was as follows: SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS September 25, 2021 Operating lease liabilities - current $ 889,076 Operating lease liabilities -noncurrent 812,351 Total lease liabilities $ 1,701,427
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES	Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES Nine months September 25, 2021 Cash paid for amounts included in the measurement of operating lease liabilities $ 907,789 Other information related to leases was as follows: September 25, 2021 Weighted Average Discount Rate - Operating Leases 5.15 % Weighted Average Remaining Lease Term - Operating Leases (in years) 2.06

SEGMENTS AND DISAGGREGATION O_2

SEGMENTS AND DISAGGREGATION OF REVENUE (Tables)	9 Months Ended
	Sep. 25, 2021
Segment Reporting [Abstract]
SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS	Total long-lived assets by country at September 25, 2021 and December 26, 2020 were: SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS Total Long-lived Assets (in thousands) September 25, 2021 December 26, 2020 U.S. $ 3,165 $ 3,028 United Kingdom 325 329 China — 11 Japan 85 39 Total $ 3,575 $ 3,407
SCHEDULE OF SEGMENT INFORMATION BY REVENUE TYPE	During the three and nine months ended September 25, 2021 and September 26, 2020, the Company derived its sales from the following geographies: SCHEDULE OF SEGMENT INFORMATION BY REVENUE TYPE Three months ended Three months Nine months ended Nine months September 25, 2021 September 26, 2020 September 25, 2021 September 26, 2020 (In thousands) Revenue % of Total Revenue % of Total Revenue % of Total Revenue % of Total United States $ 7,665 70 % $ 7,828 82 % $ 22,293 69 % $ 21,530 82 % Other Americas - - - - - - 100 1 Total Americas 7,665 70 7,828 82 22,293 69 21,630 83 Asia - Pacific 2,771 26 1,475 16 9,158 28 3,783 14 Europe 451 4 210 2 1,018 3 793 3 Total Revenues $ 10,887 100 % $ 9,513 100 % $ 32,469 100 % $ 26,206 100 %
SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT	During the three and nine months ended September 25, 2021 and September 26, 2020, the Company derived its sales from the following display applications: SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT Three months ended Three months Nine months ended Nine months (In thousands) September 26, 2021 September 26, 2020 September 25, 2021 September 26, 2020 Defense $ 3,483 $ 4,769 $ 12,257 $ 12,772 Industrial 2,724 1,650 7,394 5,229 Consumer 384 68 1,318 521 R&D 4,099 2,563 10,364 6,295 Other 197 463 1,136 1,389 Total Revenues $ 10,887 $ 9,513 $ 32,469 $ 26,206

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 25, 2021
Related Party Transactions [Abstract]
SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES	During the three and nine months ended September 25, 2021 and September 26, 2020, the Company had the following transactions with related parties: SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES Three Months Ended September 25, 2021 September 26, 2020 Sales Purchases Sales Purchases Solos Technology $ — $ — $ 868 $ — HMDmd, Inc. 262,096 — — — RealWear, Inc. 539,250 — 894,976 10,545 $ 801,346 $ — $ 895,844 $ 10,545 Nine Months Ended September 25, 2021 September 26, 2020 Sales Purchases Sales Purchases Solos Technology $ — $ — $ 247,369 $ — HMDmd, Inc. 506,986 — — — RealWear, Inc. 3,100,207 — 1,266,878 10,545 $ 3,607,193 $ — $ 1,514,204 $ 10,545 At September 25, 2021 and December 26, 2020, the Company had the following receivables, contract liabilities and payables with related parties: September 25, 2021 December 26, 2020 Receivables Contract Liabilities Payables R eceivables Contract Assets Payables RealWear, Inc. $ 277,526 $ — $ — $ 817,388 $ — $ — Solos Technology 622 — — — — — $ 278,148 $ — $ — $ 817,388 $ — $ —

SCHEDULE OF AVAILABLE-FOR-SALE

SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES (Details) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Amortized Cost	$ 3,401,086	$ 3,607,645
Unrealized Gains	12,803	28,036
Fair Value	3,413,889	3,635,681
U.S. Government and Agency Backed Securities [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Amortized Cost	1,001,086	1,003,941
Unrealized Gains	5,464	19,179
Fair Value	1,006,550	1,023,120
Corporate Debt [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Amortized Cost	2,400,000	2,603,704
Unrealized Gains	7,339	8,857
Fair Value	$ 2,407,339	$ 2,612,561

SCHEDULE OF MARKETABLE DEBT SEC

SCHEDULE OF MARKETABLE DEBT SECURITIES (Details) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Less than One year	$ 1,906,874
One to Five Years	1,507,015
Total	3,413,889	$ 3,635,681
U.S. Government and Agency Backed Securities [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Less than One year	1,006,550
One to Five Years
Total	1,006,550	1,023,120
Corporate Debt [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
Less than One year	900,324
One to Five Years	1,507,015
Total	$ 2,407,339	$ 2,612,561

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS (Details) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	$ 36,323,443	$ 25,272,075
Fair Value, Inputs, Level 1 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	28,647,167	17,406,760
Fair Value, Inputs, Level 2 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	3,413,889	3,635,681
Fair Value, Inputs, Level 3 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	4,262,387	4,229,634
Cash and Cash Equivalents [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	28,349,798	17,112,869
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	28,349,798	17,112,869
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
U.S. Government and Agency Backed Securities [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	1,006,550	1,023,120
U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	1,006,550	1,023,120
U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
Corporate Debt [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	2,407,339	2,612,561
Corporate Debt [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
Corporate Debt [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	2,407,339	2,612,561
Corporate Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
Equity Investments [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	4,559,756	4,523,525
Equity Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	297,369	293,891
Equity Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value
Equity Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments, owned, at fair value	$ 4,262,387	$ 4,229,634

SCHEDULE OF FAIR VALUE, LIABILI

SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS (Details) - Equity Investments [Member]	9 Months Ended
	Sep. 25, 2021USD ($)
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instrument fair value, beginning	$ 4,229,634
Net unrealized gains	32,753
Purchases, issuances and settlements
Transfers in and or out of Level 3
Financial instrument fair value, ending	$ 4,262,387

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 25, 2021	Sep. 25, 2021
Fair Value Disclosures [Abstract]
Unrealized gain (loss) on securities	$ 0.1	$ 0.1

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 5,598,343	$ 3,609,710
Work-in-process	639,875	565,986
Finished goods	500,799	280,060
Total	$ 6,739,017	$ 4,455,756

SCHEDULE OF WEIGHTED-AVERAGE CO

SCHEDULE OF WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING DILUTED (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Net loss per share
Non-vested restricted common stock	2,628,717	2,396,624	2,628,717	2,396,624

SCHEDULE OF NON-VESTED RESTRICT

SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY (Details)	9 Months Ended
	Sep. 25, 2021$ / sharesshares
Equity [Abstract]
Number of Shares, Restricted stock Outstanding Beginning | shares	3,051,874
Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning | $ / shares	$ 1.67
Number of Shares, Restricted stock Granted | shares	1,571,843
Weighted Average Grant Date Fair Value, Restricted stock Granted | $ / shares	$ 3.19
Number of Shares, Restricted stock Forfeited | shares	(985,000)
Weighted Average Grant Date Fair Value, Restricted stock Forfeited | $ / shares	$ 1.81
Number of Shares, Restricted stock Vested | shares	(1,010,000)
Weighted Average Grant Date Fair Value, Restricted stock Vested | $ / shares	$ 2.44
Number of Shares, Restricted stock Outstanding Ending | shares	2,628,717
Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending | $ / shares	$ 2.24

SCHEDULE OF STOCK-BASED COMPENS

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Share-based Payment Arrangement, Expense	$ 642,184	$ 318,608	$ 3,766,859	$ 638,750
Cost of Product Revenues [Member]
Share-based Payment Arrangement, Expense	37,674	40,620	206,247	70,866
Research and Development [Member]
Share-based Payment Arrangement, Expense	180,152	81,133	395,217	193,788
Selling, General and Administrative [Member]
Share-based Payment Arrangement, Expense	$ 424,358	$ 196,855	$ 3,165,395	$ 374,096

STOCKHOLDERS_ EQUITY AND STOC_3

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($) $ / shares in Units, $ in Millions	Mar. 05, 2021	Sep. 25, 2021
Subsidiary, Sale of Stock [Line Items]
Underwriting discounts and offering expenses from sale of equity		$ 0.7
Share-based payment arrangement, nonvested award, cost not yet recognized, amount		$ 2.7
Share-based payment arrangement, nonvested award, cost not yet recognized, period for recognition		2 years 7 months 6 days
Common Stock [Member] | Maximum [Member] | Current A T M Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of Stock, Consideration Received Per Transaction		$ 44.3
At The Market Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of Stock, Number of Shares Issued in Transaction		3.1
Gross proceeds from registered sale equity securities		$ 21.7
Shares Issued, Price Per Share		$ 7
At The Market Offering [Member] | Common Stock [Member] | Stifel [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of Stock, Consideration Received Per Transaction	$ 50

SCHEDULE OF ACCRUED WARRANTY (D

SCHEDULE OF ACCRUED WARRANTY (Details)	9 Months Ended
	Sep. 25, 2021USD ($)
Guarantees and Product Warranties [Abstract]
Accrued warranty, beginning balance	$ 508,000
Accrued warranty, Additions	572,000
Accrued warranty, Claims	(565,000)
Accrued warranty, ending balance	$ 515,000

ACCRUED WARRANTY (Details Narra

ACCRUED WARRANTY (Details Narrative) $ in Millions	9 Months Ended
	Sep. 25, 2021USD ($)
Warrant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred revenue	$ 0.1
Revenue Benchmark [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Extended product warranty	The Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which is typically 12 to 15 months beyond the standard 12 to 18 month warranty.
Warranty [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Product warranty	The Company typically warrants its products against defect for 12 to 18 months, however, for certain products a customer may purchase an extended warranty.

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Income Tax Disclosure [Abstract]
Current income tax expense (benefit)	$ 0.1	$ 0.1	$ 0.1	$ 0.1
Operating loss carryforwards	160.3		$ 160.3
Net operating loss expiry period			expiring in 2022 through 2037
Operating loss carryforwards unlimited	$ 68.2		$ 68.2

SCHEDULE OF CONTRACT WITH CUSTO

SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY (Details) - USD ($)	9 Months Ended
	Sep. 25, 2021	Dec. 26, 2020
Contract Assets And Liabilities
Contract assets -current	$ 2,792,901	$ 3,521,753
Change in contract assets-current	$ (728,852)
Percentage of change in contract assets-current	(21.00%)
Contract liabilities-current	$ (1,269,523)	(1,493,847)
Change in contract liabilities-current	$ 224,324
Percentage of change in contract liabilities-current	(15.00%)
Contract liabilities-noncurrent	$ (27,896)	(5,069)
Change in contract liabilities-noncurrent	$ (22,827)
Percentage of change in contract liabilities-noncurrent	450.00%
Net contract assets (liabilities)	$ 1,495,482	$ 2,022,837
Change in Net contract (liabilities) assets	$ (527,355)
Percentage of change in Net contract (liabilities) assets	(26.00%)

SCHEDULE OF SATISFACTION OF PER

SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS (Details)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage from products and services transferred customers	34.00%	34.00%	34.00%	36.00%
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage from products and services transferred customers	66.00%	66.00%	66.00%	64.00%

CONTRACT ASSETS AND LIABILITI_3

CONTRACT ASSETS AND LIABILITIES (Details Narrative) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Contract Assets And Liabilities
Contract with customer liability			$ 0.5
Contract with customer, liability, revenue recognized	$ 1.1	$ 0.1	2.4	$ 0.6
Revenue remaining performance obligation, amount	$ 20.6		$ 20.6

SCHEDULE OF LEASE EXPENSE (Deta

SCHEDULE OF LEASE EXPENSE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Leases
Operating lease cost	$ 295,252	$ 284,529	$ 874,176	$ 851,846

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE (Details)	Sep. 25, 2021USD ($)
Leases
2021 (excluding the nine months ended September 25, 2021)	$ 247,533
2022	915,627
2023	457,351
2024	165,922
Total future lease payments	1,786,433
Less imputed interest	(85,006)
Total	$ 1,701,427

SCHEDULE OF OPERATING LEASE PAY

SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS (Details) - USD ($)	Sep. 25, 2021	Dec. 26, 2020
Leases
Operating lease liabilities - current	$ 889,076	$ 982,375
Operating lease liabilities -noncurrent	812,351	$ 821,306
Total lease liabilities	$ 1,701,427

SCHEDULE OF SUPPLEMENTAL INFORM

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES (Details)	9 Months Ended
	Sep. 25, 2021USD ($)
Leases
Cash paid for amounts included in the measurement of operating lease liabilities	$ 907,789
Weighted Average Discount Rate - Operating Leases	5.15%
Operating Lease, Weighted Average Remaining Lease Term	2 years 21 days

SCHEDULE OF LONG-LIVED ASSETS B

SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS (Details) - USD ($) $ in Thousands	Sep. 25, 2021	Dec. 26, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Long-lived Assets	$ 3,575	$ 3,407
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Long-lived Assets	3,165	3,028
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Long-lived Assets	325	329
CHINA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Long-lived Assets		11
JAPAN
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Long-lived Assets	$ 85	$ 39

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION BY REVENUE TYPE (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Revenue, Major Customer [Line Items]
Total Revenues	$ 10,887	$ 9,513	$ 32,469	$ 26,206
Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	100.00%	100.00%	100.00%	100.00%
UNITED STATES
Revenue, Major Customer [Line Items]
Total Revenues	$ 7,665	$ 7,828	$ 22,293	$ 21,530
UNITED STATES | Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	70.00%	82.00%	69.00%	82.00%
Other Americas [Member]
Revenue, Major Customer [Line Items]
Total Revenues				$ 100
Other Americas [Member] | Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	(0.00%)	(0.00%)	(0.00%)	1.00%
Americas [Member]
Revenue, Major Customer [Line Items]
Total Revenues	$ 7,665	$ 7,828	$ 22,293	$ 21,630
Americas [Member] | Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	70.00%	82.00%	69.00%	83.00%
Asia Pacific [Member]
Revenue, Major Customer [Line Items]
Total Revenues	$ 2,771	$ 1,475	$ 9,158	$ 3,783
Asia Pacific [Member] | Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	26.00%	16.00%	28.00%	14.00%
Europe [Member]
Revenue, Major Customer [Line Items]
Total Revenues	$ 451	$ 210	$ 1,018	$ 793
Europe [Member] | Revenue Benchmark [Member] | Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	4.00%	2.00%	3.00%	3.00%

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020
Revenue from External Customer [Line Items]
Total Revenues	$ 10,887	$ 9,513	$ 32,469	$ 26,206
Defense [Member]
Revenue from External Customer [Line Items]
Total Revenues	3,483	4,769	12,257	12,772
Industrial [Member]
Revenue from External Customer [Line Items]
Total Revenues	2,724	1,650	7,394	5,229
Consumer [Member]
Revenue from External Customer [Line Items]
Total Revenues	384	68	1,318	521
Research and Development [Member]
Revenue from External Customer [Line Items]
Total Revenues	4,099	2,563	10,364	6,295
Product and Service, Other [Member]
Revenue from External Customer [Line Items]
Total Revenues	$ 197	$ 463	$ 1,136	$ 1,389

SCHEDULE OF TRANSACTIONS WITH R

SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 25, 2021	Sep. 26, 2020	Sep. 25, 2021	Sep. 26, 2020	Dec. 26, 2020
Related Party Transaction [Line Items]
Sales	$ 801,346	$ 895,844	$ 3,607,193	$ 1,514,204
Purchases		10,545		10,545
Receivables	278,148		278,148		$ 817,388
Contract Liabilities
Payables
Solos Technology [Member]
Related Party Transaction [Line Items]
Sales		868		247,369
Purchases
Receivables	622		622
Contract Liabilities
Payables
HMDmd,Inc. [Member]
Related Party Transaction [Line Items]
Sales	262,096		506,986
Purchases
RealWear, Inc. [Member]
Related Party Transaction [Line Items]
Sales	539,250	894,976	3,100,207	1,266,878
Purchases		$ 10,545		$ 10,545
Receivables	277,526		277,526		817,388
Contract Liabilities
Payables