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CONSOLIDATED BALANCE SHEETS (USD $)
Dec. 28, 2013
Dec. 29, 2012
Current assets:    
Cash and equivalents $ 16,756,666 $ 27,135,387
Marketable debt securities, at fair value 95,972,535 65,349,962
Accounts receivable, net of allowance of $202,000 and $311,000 in 2013 and 2012, respectively 2,388,461 5,254,549
Accounts receivable from unconsolidated affiliates 0 84,780
Unbilled receivables 0 178,036
Inventory 3,078,055 5,789,753
Prepaid taxes 233,642 683,032
Prepaid expenses and other current assets 1,178,643 917,841
Current assets held for sale 0 21,573,729
Total current assets 119,608,002 126,967,069
Property, plant and equipment, net 6,034,963 8,486,406
Goodwill 1,016,132 684,789
Intangible assets, net 1,581,502 2,316,924
Other assets 3,024,458 8,607,882
Accounts and Notes Receivable, Net 14,866,666 0
Noncurrent assets held for sale 0 29,145,732
Total assets 146,131,723 176,208,802
Current liabilities:    
Accounts payable 3,868,865 5,121,324
Accrued payroll and expenses 1,436,391 2,147,512
Accrued warranty 716,000 716,000
Billings in excess of revenue earned 547,681 1,220,395
Other accrued liabilities 3,157,394 2,563,797
Deferred tax liabilities 1,512,771 1,304,513
Current liabilities held for sale 0 7,102,895
Total current liabilities 11,239,102 20,176,436
Asset retirement obligations 329,435 322,477
Noncurrent liabilities held for sale 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 77,567,631 shares in 2013 and 75,979,695 shares in 2012; outstanding 62,560,946 in 2013 and 63,835,508 in 2012, respectively 745,935 736,966
Additional paid-in capital 320,511,458 318,928,495
Treasury stock (12,032,537 and 9,861,139 shares in 2013 and 2012, respectively, at cost) (42,442,932) (34,450,978)
Accumulated other comprehensive income 3,441,997 6,512,792
Accumulated deficit (147,703,211) (142,993,595)
Total Kopin Corporation stockholders’ equity 134,553,247 148,733,680
Noncontrolling interest 9,939 6,352,230
Total stockholders’ equity 134,563,186 155,085,910
Total liabilities and stockholders’ equity $ 146,131,723 $ 176,208,802