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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Jun. 28, 2014
Dec. 28, 2013
Current assets:    
Cash and equivalents $ 13,305,327 $ 16,756,666
Marketable debt securities, at fair value 85,593,516 95,972,535
Accounts receivable, net of allowance of $171,000 and $202,000 in 2014 and 2013, respectively 3,771,733 2,388,461
Inventory 3,294,840 3,078,055
Prepaid taxes 156,806 233,642
Prepaid expenses and other current assets 1,425,891 1,178,643
Total current assets 107,548,113 119,608,002
Property, plant and equipment, net 5,311,666 6,034,963
Goodwill 1,039,246 1,016,132
Intangible assets, net 1,098,716 1,581,502
Other assets 1,193,571 3,024,458
Accounts and Notes Receivable, Net 14,900,002 14,866,666
Total assets 131,091,314 146,131,723
Current liabilities:    
Accounts payable 4,361,832 3,868,865
Accrued payroll and expenses 1,725,197 1,436,391
Accrued warranty 716,000 716,000
Billings in excess of revenue earned 289,492 547,681
Other accrued liabilities 3,041,570 3,157,394
Deferred Tax Liabilities, Net, Current 1,418,442 1,512,771
Total current liabilities 11,552,533 11,239,102
Asset retirement obligations 340,541 329,435
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 78,128,881 shares in 2014 and 77,567,631 shares in 2013; outstanding 62,643,475 shares in 2014 and 62,560,946 shares in 2013 747,458 745,935
Additional paid-in capital 323,230,037 320,511,458
Treasury stock (12,102,258 and 12,032,537 shares in 2014 and 2013, respectively, at cost) (42,741,551) (42,442,932)
Accumulated other comprehensive income 3,647,019 3,441,997
Accumulated deficit (165,643,570) (147,703,211)
Total Kopin Corporation stockholders' equity 119,239,393 134,553,247
Noncontrolling interest (41,153) 9,939
Total stockholders' equity 119,198,240 134,563,186
Total liabilities and stockholders' equity $ 131,091,314 $ 146,131,723