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CONSOLIDATED BALANCE SHEETS (USD $)
Dec. 29, 2012
Dec. 31, 2011
Current assets:    
Cash and equivalents $ 27,135,387 $ 43,095,163
Marketable debt securities, at fair value 65,349,962 62,323,387
Accounts receivable, net of allowance of $311,000 and $513,000 in 2012 and 2011, respectively 5,254,549 16,510,851
Accounts receivable from unconsolidated affiliates 84,780 1,340,788
Unbilled receivables 178,036 36,115
Inventory 5,789,753 20,468,512
Prepaid taxes 683,032 667,760
Prepaid expenses and other current assets 917,841 1,294,368
Current assets held for sale 21,573,729 0
Total current assets 126,967,069 145,736,944
Property, plant and equipment, net 8,486,406 32,369,441
Deferred tax assets 0 4,201,627
Goodwill 684,789 1,664,457
Intangible assets, net 2,316,924 1,953,660
Other assets 8,607,882 7,946,087
Noncurrent assets held for sale 29,145,732 0
Total assets 176,208,802 193,872,216
Current liabilities:    
Accounts payable 5,121,324 12,384,870
Accrued payroll and expenses 2,147,512 4,182,505
Accrued warranty 716,000 1,318,000
Billings in excess of revenue earned 1,220,395 2,467,461
Other accrued liabilities 2,563,797 2,126,954
Deferred tax liabilities 1,304,513 0
Current liabilities held for sale 7,102,895 0
Total current liabilities 20,176,436 22,479,790
Asset retirement obligations 322,477 1,295,670
Noncurrent liabilities held for sale 623,979 0
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 75,979,695 shares in 2012 and 76,123,940 shares in 2011; outstanding 63,835,508 in 2012 and 64,361,491 in 2011 736,966 732,263
Additional paid-in capital 318,928,495 315,710,160
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 6,512,792 4,146,024
Accumulated deficit (142,993,595) (124,631,665)
Total Kopin Corporation stockholders’ equity 148,733,680 164,961,333
Noncontrolling interest 6,352,230 5,135,423
Total stockholders’ equity 155,085,910 170,096,756
Total liabilities and stockholders’ equity $ 176,208,802 $ 193,872,216