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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Sep. 28, 2013
Dec. 29, 2012
Current assets:    
Cash and equivalents $ 25,290,393 $ 27,135,387
Marketable debt securities, at fair value 97,457,410 65,349,962
Accounts receivable, net of allowance of $281,000 and $311,000 in 2013 and 2012, respectively 2,824,609 5,254,549
Accounts receivable from unconsolidated affiliates 0 84,780
Unbilled receivables 0 178,036
Inventory 2,842,735 5,789,753
Prepaid taxes 253,545 683,032
Prepaid expenses and other current assets 979,109 917,841
Current assets held for sale 0 21,573,729
Total current assets 129,647,801 126,967,069
Property, plant and equipment, net 6,191,163 8,486,406
Goodwill 1,080,502 684,789
Intangible assets, net 3,349,108 2,316,924
Other assets 19,056,956 8,607,882
Noncurrent assets held for sale 0 29,145,732
Total assets 159,325,530 176,208,802
Current liabilities:    
Accounts payable 4,295,137 5,121,324
Accrued payroll and expenses 1,511,781 2,147,512
Accrued warranty 718,000 716,000
Billings in excess of revenue earned 1,782,168 1,220,395
Other accrued liabilities 3,354,822 2,563,797
Deferred Tax Liabilities, Net, Current 1,612,295 1,304,513
Liabilities of Disposal Group, Including Discontinued Operation, Current 0 7,102,895
Total current liabilities 13,274,203 20,176,436
Asset retirement obligations 321,750 322,477
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 77,937,692 shares in 2013 and 75,979,695 shares in 2012; outstanding 62,386,504 shares in 2013 and 63,835,508 shares in 2012 739,041 736,966
Additional paid-in capital 321,232,145 318,928,495
Treasury stock (11,517,640 and 9,861,139 shares in 2013 and 2012, respectively, at cost) (40,437,799) (34,450,978)
Accumulated other comprehensive income 2,056,283 6,512,792
Accumulated deficit (138,043,376) (142,993,595)
Total Kopin Corporation stockholders' equity 145,546,294 148,733,680
Noncontrolling interest 183,283 6,352,230
Total stockholders' equity 145,729,577 155,085,910
Total liabilities and stockholders' equity $ 159,325,530 $ 176,208,802