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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Jun. 29, 2013
Dec. 29, 2012
Current assets:    
Cash and equivalents $ 32,799,552 $ 27,135,387
Marketable debt securities, at fair value 97,584,160 65,349,962
Accounts receivable, net of allowance of $454,000 and $513,000 in 2012 and 2011, respectively 2,697,482 5,254,549
Accounts receivable from unconsolidated affiliates 0 84,780
Unbilled receivables 112,352 178,036
Inventory 3,668,934 5,789,753
Prepaid taxes 268,832 683,032
Prepaid expenses and other current assets 1,146,153 917,841
Assets of Disposal Group, Including Discontinued Operation, Current 0 21,573,729
Total current assets 138,277,465 126,967,069
Property, plant and equipment, net 6,429,706 8,486,406
Goodwill 1,080,502 684,789
Intangible assets, net 3,528,093 2,316,924
Other assets 21,102,843 8,607,882
Assets of Disposal Group, Including Discontinued Operation, Noncurrent 0 29,145,732
Total assets 170,418,609 176,208,802
Current liabilities:    
Accounts payable 3,143,715 5,121,324
Accrued payroll and expenses 1,707,275 2,147,512
Accrued warranty 716,000 716,000
Billings in excess of revenue earned 1,930,850 1,220,395
Other accrued liabilities 3,301,947 2,563,797
Deferred Tax Liabilities, Net, Current 1,556,592 1,304,513
Liabilities of Disposal Group, Including Discontinued Operation, Current 0 7,102,895
Total current liabilities 12,356,379 20,176,436
Asset retirement obligations 304,785 322,477
Liabilities of Disposal Group, Including Discontinued Operation, Noncurrent 0 623,979
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 739,041 736,966
Additional paid-in capital 320,105,369 318,928,495
Treasury stock (9,861,139 and 8,864,767 shares in 2012 and 2011, respectively, at cost) (36,681,821) (34,450,978)
Accumulated other comprehensive income 2,541,654 6,512,792
Accumulated deficit (129,269,632) (142,993,595)
Total Kopin Corporation stockholders' equity 157,434,611 148,733,680
Noncontrolling interest 322,834 6,352,230
Total stockholders' equity 157,757,445 155,085,910
Total liabilities and stockholders' equity $ 170,418,609 $ 176,208,802