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Business Combinations (Tables)
12 Months Ended
Dec. 29, 2012
FDD
 
Business Acquisition [Line Items]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The allocation of the purchase price is as follows:
 
 
Jan 11, 2011
(As adjusted)
Cash and marketable securities
$
1,000,605

Accounts receivable
341,156

Inventory
638,331

Plant and equipment
1,500,202

Other identifiable assets
247,711

Customer relationships
3,300,000

Developed technology
1,100,000

Trademark portfolio
220,000

Identifiable liabilities
(1,952,464
)
Goodwill
4,604,459

Total
$
11,000,000

Business Acquisition, Pro Forma Information
These results are presented for informational purposes only and are not necessarily indicative of future operations:
 
Twelve months ended December 25, 2010
Revenue
$
63,805,000

Net Income
8,381,000

Ikanos
 
Business Acquisition [Line Items]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The preliminary allocation of the purchase price is as follows:
 
July 10, 2012 (As initially reported)
 
Measurement period adjustments
 
July 10, 2012 (As adjusted)
Cash and marketable securities
$
2,594,000

 
$

 
$
2,594,000

Accounts receivable
167,000

 

 
167,000

Property, plant and equipment
277,000

 

 
277,000

Customer Relationships

 
400,000

 
400,000

Trade name

 
170,000

 
170,000

Goodwill
1,141,000

 
(456,000
)
 
685,000

Other identifiable assets
111,000

 

 
111,000

Identifiable liabilities
(325,000
)
 
(114,000
)
 
(439,000
)
Noncontrolling interest in Ikanos
(1,384,000
)
 

 
(1,384,000
)
Total
$
2,581,000

 
$

 
$
2,581,000

Schedule of Business Acquisitions, by Acquisition
The total purchase price was $2,581,000 and is comprised of
Cash consideration
$
2,500,000

Fair market value of Kopin's previously held equity method investment in Ikanos
81,000

Total purchase price
$
2,581,000

Business Acquisition, Pro Forma Information
These results are presented for informational purposes only and are not necessarily indicative of future operations.

 
Twelve Months Ended
 
December 29, 2012
December 31, 2011
Revenue
$
34,767,000

$
65,536,000

Net (Loss) Income
(20,580,000
)
3,210,000