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Segments and Geographical Information | 12 Months Ended
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Dec. 31, 2011
Segments and Geographical Information | 13. Segments and Geographical Information The Company’s chief operating decision maker is its Chief Executive Officer. The Company’s chief operating decision maker evaluates the operating results of the Company’s reportable segments based on revenues and net income (loss). Effective as of January 11, 2011, when the Company acquired FDD, FDD is now a reportable segment. The Company has four operating and reportable segments: i) Kopin US, which includes the operations in the United States and the Company’s equity method investments, ii) Kowon iii) KTC and iv) FDD (commencing in 2011). The following table presents the Company’s reportable segment results for the years ended 2011, 2010 and 2009:
|  | Kopin U.S. |  |  | Kowon |  |  | KTC |  |  | FDD |  |  | Adjustments |  |  | Total |
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 125,961,000 |  |  | $ | 10,989,000 |  |  | $ | 20,995,000 |  |  | $ | 4,874,000 |  |  | $ | (31,674,000 | ) |  | $ | 131,145,000 |
Net income (loss) attributable to the controlling interest |  |  | 4,887,000 |  |  |  | 134,000 |  |  |  | 6,117,000 |  |  |  | (6,878,000 | ) |  |  | (662,000 | ) |  |  | 3,598,000 |
Total assets |  |  | 183,555,000 |  |  |  | 19,287,000 |  |  |  | 29,618,000 |  |  |  | 6,657,000 |  |  |  | (44,553,000 | ) |  |  | 194,564,000 |
Long lived assets |  |  | 14,022,000 |  |  |  | 2,689,000 |  |  |  | 14,624,000 |  |  |  | 1,038,000 |  |  |  | (4,000 | ) |  |  | 32,369,000 |
2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 117,476,000 |  |  | $ | 11,603,000 |  |  | $ | 8,766,000 |  |  | $ | — |  |  | $ | (17,459,000 | ) |  | $ | 120,386,000 |
Net income (loss) attributable to the controlling interest |  |  | 8,577,000 |  |  |  | (112,000 | ) |  |  | 433,000 |  |  |  | — |  |  |  | 36,000 |  |  |  | 8,934,000 |
Total assets |  |  | 174,973,000 |  |  |  | 19,992,000 |  |  |  | 19,652,000 |  |  |  | — |  |  |  | (22,521,000 | ) |  |  | 192,096,000 |
Long lived assets |  |  | 15,945,000 |  |  |  | 2,950,000 |  |  |  | 13,723,000 |  |  |  | — |  |  |  | (4,000 | ) |  |  | 32,614,000 |
2009 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 113,183,000 |  |  | $ | 8,644,000 |  |  | $ | 3,346,000 |  |  | $ | — |  |  | $ | (10,518,000 | ) |  | $ | 114,655,000 |
Net income (loss) attributable to the controlling interest |  |  | 19,642,000 |  |  |  | (1,095,000 | ) |  |  | 723,000 |  |  |  | — |  |  |  | 173,000 |  |  |  | 19,443,000 |
Total assets |  |  | 168,603,000 |  |  |  | 19,316,000 |  |  |  | 9,691,000 |  |  |  | — |  |  |  | (14,386,000 | ) |  |  | 183,224,000 |
Long lived assets |  |  | 13,906,000 |  |  |  | 2,969,000 |  |  |  | 3,882,000 |  |  |  | — |  |  |  | (4,000 | ) |  |  | 20,753,000 |
The Company has $1.7 million of goodwill related to its FDD segment. The adjustments to reconcile to the consolidated financial statement total revenue, net income (loss) and total assets include the elimination of intercompany sales and intercompany receivables and the recording of the noncontrolling interest in Kowon and KTC. Geographical revenue information for the three years ended December 31, 2011, December 25, 2010 and December 26, 2009 was based on the location of the customers and is as follows:
|  | Fiscal Year |
|  | 2011 |  |  | 2010 |  |  | 2009 |
|  | Revenue |  |  | % of Total |  |  | Revenue |  |  | % of Total |  |  | Revenue |  |  | % of Total |
Asia-Pacific |  | $ | 28,246,000 |  |  |  | 22 | % |  | $ | 27,977,000 |  |  |  | 23 | % |  | $ | 19,822,000 |  |  |  | 17 | %
Americas |  |  | 102,899,000 |  |  |  | 78 | % |  |  | 92,409,000 |  |  |  | 77 | % |  |  | 94,833,000 |  |  |  | 83 | %
|  | $ | 131,145,000 |  |  |  | 100 | % |  | $ | 120,386,000 |  |  |  | 100 | % |  | $ | 114,655,000 |  |  |  | 100 | %
Revenues by product group consisted of approximately the following:
|  | Fiscal Year |
|  | 2011 |  |  | 2010 |  |  | 2009 |
III-V |  | $ | 66,486,000 |  |  | $ | 62,244,000 |  |  | $ | 46,452,000 |
Display |  |  | 64,659,000 |  |  |  | 58,142,000 |  |  |  | 68,203,000 |
Total revenues |  | $ | 131,145,000 |  |  | $ | 120,386,000 |  |  | $ | 114,655,000 |
Long-lived assets by geographic area are as follows:
|  | Fiscal Years |
|  | 2011 |  |  | 2010 |
United States of America |  | $ | 14,022,000 |  |  | $ | 15,944,000 |
United Kingdom |  |  | 1,038,000 |  |  |  | — |
Republic of Korea |  |  | 2,685,000 |  |  |  | 2,947,000 |
Taiwan, ROC |  |  | 14,624,000 |  |  |  | 13,723,000 |
|  | $ | 32,369,000 |  |  | $ | 32,614,000 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 + Details
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