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SEGMENTS AND GEOGRAPHICAL INFORMATION | 9 Months Ended
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Sep. 27, 2014
Segment Reporting [Abstract] |
SEGMENTS AND GEOGRAPHICAL INFORMATION | SEGMENTS AND GEOGRAPHICAL INFORMATION The Company’s chief operating decision maker is its Chief Executive Officer. The Company has determined it has two reportable segments, FDD, the manufacturer of its reflective display products for test and simulation products, and Kopin, which is comprised of Kopin Corporation, Kowon, Intoware and eMDT. The following table presents the Company’s reportable segment results (in thousands):
| Three Months Ended
| September 27, 2014 |  | September 28, 2013
| Kopin |  | FDD |  | Total |  | Kopin |  | FDD |  | Total
Revenues | $ | 8,541 |  |  | $ | 991 |  |  | $ | 9,532 |  |  | $ | 4,131 |  |  | $ | 819 |  |  | $ | 4,950 |
Net (loss) income attributable to the controlling interest | (4,500 | ) |  | (469 | ) |  | (4,969 | ) |  | 9,071 |  |  | (300 | ) |  | 8,771 |
Total assets | 125,172 |  |  | 1,552 |  |  | 126,725 |  |  | 155,967 |  |  | 3,359 |  |  | 159,326 |
Long-lived assets | 4,856 |  |  | 302 |  |  | 5,158 |  |  | 5,609 |  |  | 582 |  |  | 6,191 |
The total assets of Kopin is the net of $4.5 million and $3.7 million in intercompany loans to FDD as of September 27, 2014 and September 28, 2013, respectively.
| Nine Months Ended
| September 27, 2014 |  | September 28, 2013
| Kopin |  | FDD |  | Total |  | Kopin |  | FDD |  | Total
Revenues | $ | 18,451 |  |  | $ | 2,720 |  |  | $ | 21,170 |  |  | $ | 14,792 |  |  | $ | 2,556 |  |  | $ | 17,348 |
Net (loss) income attributable to the controlling interest | (21,603 | ) |  | (1,307 | ) |  | (22,910 | ) |  | 6,234 |  |  | (1,284 | ) |  | 4,950 |
During the three and nine month periods ended September 27, 2014 and September 28, 2013, the Company derived its sales from the following geographies (as a percentage of net revenues):
| Three Months Ended |  | Nine Months Ended
| September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
United States | 68 | % |  | 36 | % |  | 56 | % |  | 60 | %
Others | 3 | % |  | 4 | % |  | 1 | % |  | 1 | %
Americas | 71 | % |  | 40 | % |  | 57 | % |  | 61 | %
Asia-Pacific | 21 | % |  | 47 | % |  | 31 | % |  | 30 | %
Europe | 8 | % |  | 13 | % |  | 12 | % |  | 9 | %
Total Revenues | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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