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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Sep. 29, 2012
Dec. 31, 2011
Sep. 24, 2011
Dec. 26, 2010
Current assets:        
Cash and equivalents $ 25,263,239 $ 43,095,163 $ 40,163,342 $ 49,834,547
Marketable debt securities, at fair value 69,273,996 62,323,387    
Accounts receivable, net of allowance of $454,000 and $513,000 in 2012 and 2011, respectively 12,293,195 16,510,851    
Accounts receivable from unconsolidated affiliates 2,072,892 1,340,788    
Unbilled receivables 587,652 36,115    
Inventory 19,684,989 20,468,512    
Prepaid taxes 878,320 667,759    
Prepaid expenses and other current assets 1,052,351 1,294,368    
Total current assets 131,106,634 145,736,943    
Property, plant and equipment, net 33,710,208 32,369,441    
Deferred tax assets, net 3,472,437 4,201,627    
Goodwill 1,140,787 1,664,457    
Intangible assets, net 1,829,151 1,953,660    
Other assets 9,287,486 7,946,087    
Total assets 180,546,703 193,872,215    
Current liabilities:        
Accounts payable 9,503,243 12,384,869    
Accrued payroll and expenses 3,037,011 4,182,505    
Accrued warranty 1,015,000 1,318,000    
Billings in excess of revenue earned 2,214,889 2,467,461    
Other accrued liabilities 4,925,003 2,126,954    
Total current liabilities 20,695,146 22,479,789    
Asset retirement obligations 1,144,773 1,295,670    
Commitments and contingencies          
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 76,156,551 shares in 2012 and 76,123,940 shares in 2011; outstanding 63,414,292 shares in 2012 and 64,361,491 shares in 2011 732,754 732,263    
Additional paid-in capital 318,515,179 315,710,160    
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 6,380,602 4,146,024    
Accumulated deficit (139,132,141) (124,631,665)    
Total Kopin Corporation stockholders' equity 152,045,416 164,961,333    
Noncontrolling interest 6,661,368 5,135,423    
Total stockholders' equity 158,706,784 170,096,756    
Total liabilities and stockholders' equity $ 180,546,703 $ 193,872,215