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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Jun. 30, 2012
Dec. 31, 2011
Current assets:    
Cash and equivalents $ 31,160,196 $ 43,095,163
Marketable debt securities, at fair value 65,166,873 62,323,387
Accounts receivable, net of allowance of $389,000 and $513,000 in 2012 and 2011, respectively 12,417,196 16,510,851
Accounts receivable from unconsolidated affiliates 2,036,859 1,340,788
Unbilled receivables 457,601 36,115
Inventory 19,913,736 20,468,512
Prepaid taxes 631,199 667,759
Prepaid expenses and other current assets 1,267,288 1,294,368
Total current assets 133,050,948 145,736,943
Property, plant and equipment, net 32,962,113 32,369,441
Deferred tax assets, net 3,620,257 4,201,627
Goodwill   1,664,457
Intangible assets, net 1,833,094 1,953,660
Other assets 10,471,571 7,946,087
Total assets 181,937,983 193,872,215
Current liabilities:    
Accounts payable 8,800,613 12,384,869
Accrued payroll and expenses 3,074,176 4,182,505
Accrued warranty 1,031,000 1,318,000
Billings in excess of revenue earned 2,417,461 2,467,461
Other accrued liabilities 3,492,389 2,126,954
Total current liabilities 18,815,639 22,479,789
Asset Retirement obligations 1,182,374 1,295,670
Commitments and contingencies      
Stockholders' equity:    
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued      
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 76,164,951 shares in 2012 and 76,123,940 shares in 2011; outstanding 63,415,349 shares in 2012 and 64,361,491 shares in 2011 732,765 732,263
Additional paid-in capital 317,551,126 315,710,160
Treasury stock (9,861,139 and 8,864,767 shares in 2012 and 2011, respectively, at cost) (34,450,978) (30,995,449)
Accumulated other comprehensive income 5,178,857 4,146,024
Accumulated deficit (132,408,520) (124,631,665)
Total Kopin Corporation stockholders' equity 156,603,250 164,961,333
Noncontrolling interest 5,336,720 5,135,423
Total stockholders' equity 161,939,970 170,096,756
Total liabilities and stockholders' equity $ 181,937,983 $ 193,872,215