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CONSOLIDATED BALANCE SHEETS (USD $)
Dec. 27, 2014
Dec. 28, 2013
Current assets:    
Cash and equivalents $ 14,635,801us-gaap_CashAndCashEquivalentsAtCarryingValue $ 16,756,666us-gaap_CashAndCashEquivalentsAtCarryingValue
Marketable debt securities, at fair value 76,223,135us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent 95,972,535us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent
Accounts receivable, net of allowance of $266,000 and $202,000 in 2014 and 2013, respectively 3,758,832us-gaap_AccountsReceivableNetCurrent 2,388,461us-gaap_AccountsReceivableNetCurrent
Unbilled receivables 43,492us-gaap_CostsInExcessOfBillingsOnUncompletedContractsOrProgramsExpectedToBeCollectedWithinOneYear 0us-gaap_CostsInExcessOfBillingsOnUncompletedContractsOrProgramsExpectedToBeCollectedWithinOneYear
Inventory 4,081,886us-gaap_InventoryNet 3,078,055us-gaap_InventoryNet
Prepaid taxes 378,637us-gaap_PrepaidTaxes 233,642us-gaap_PrepaidTaxes
Prepaid expenses and other current assets 802,837us-gaap_PrepaidExpenseAndOtherAssetsCurrent 1,178,643us-gaap_PrepaidExpenseAndOtherAssetsCurrent
Total current assets 99,924,620us-gaap_AssetsCurrent 119,608,002us-gaap_AssetsCurrent
Property, plant and equipment, net 4,589,421us-gaap_PropertyPlantAndEquipmentNet 6,034,963us-gaap_PropertyPlantAndEquipmentNet
Goodwill 976,451us-gaap_Goodwill 1,016,132us-gaap_Goodwill
Intangible assets, net 616,759us-gaap_IntangibleAssetsNetExcludingGoodwill 1,581,502us-gaap_IntangibleAssetsNetExcludingGoodwill
Other assets 1,900,828us-gaap_OtherAssetsNoncurrent 3,024,458us-gaap_OtherAssetsNoncurrent
Accounts and Notes Receivable, Net 14,933,335us-gaap_AccountsAndNotesReceivableNet 14,866,666us-gaap_AccountsAndNotesReceivableNet
Total assets 122,941,414us-gaap_Assets 146,131,723us-gaap_Assets
Current liabilities:    
Accounts payable 5,503,734us-gaap_AccountsPayableCurrent 3,868,865us-gaap_AccountsPayableCurrent
Accrued payroll and expenses 1,985,691us-gaap_EmployeeRelatedLiabilitiesCurrent 1,436,391us-gaap_EmployeeRelatedLiabilitiesCurrent
Accrued warranty 716,000us-gaap_ProductWarrantyAccrualClassifiedCurrent 716,000us-gaap_ProductWarrantyAccrualClassifiedCurrent
Billings in excess of revenue earned 586,471us-gaap_BillingsInExcessOfCost 547,681us-gaap_BillingsInExcessOfCost
Other accrued liabilities 3,169,028us-gaap_OtherAccruedLiabilitiesCurrent 3,157,394us-gaap_OtherAccruedLiabilitiesCurrent
Deferred tax liabilities 1,282,000us-gaap_DeferredTaxLiabilitiesCurrent 1,512,771us-gaap_DeferredTaxLiabilitiesCurrent
Total current liabilities 13,242,924us-gaap_LiabilitiesCurrent 11,239,102us-gaap_LiabilitiesCurrent
Asset retirement obligations 311,187us-gaap_AssetRetirementObligationsNoncurrent 329,435us-gaap_AssetRetirementObligationsNoncurrent
Commitments and contingencies      
Stockholders’ equity:    
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued 0us-gaap_PreferredStockValue 0us-gaap_PreferredStockValue
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 77,731,604 shares in 2014 and 77,567,631 shares in 2013; outstanding 63,077,715 in 2014 and 62,560,946 in 2013, respectively 751,832us-gaap_CommonStockValue 745,935us-gaap_CommonStockValue
Additional paid-in capital 324,625,694us-gaap_AdditionalPaidInCapitalCommonStock 320,511,458us-gaap_AdditionalPaidInCapitalCommonStock
Treasury stock (12,102,258 and 12,032,537 shares in 2014 and 2013, respectively, at cost) (42,741,551)us-gaap_TreasuryStockValue (42,442,932)us-gaap_TreasuryStockValue
Accumulated other comprehensive income 3,126,239us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 3,441,997us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Accumulated deficit (175,915,255)us-gaap_RetainedEarningsAccumulatedDeficit (147,703,211)us-gaap_RetainedEarningsAccumulatedDeficit
Total Kopin Corporation stockholders’ equity 109,846,959us-gaap_StockholdersEquity 134,553,247us-gaap_StockholdersEquity
Noncontrolling interest (459,656)us-gaap_MinorityInterest 9,939us-gaap_MinorityInterest
Total stockholders’ equity 109,387,303us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest 134,563,186us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Total liabilities and stockholders’ equity $ 122,941,414us-gaap_LiabilitiesAndStockholdersEquity $ 146,131,723us-gaap_LiabilitiesAndStockholdersEquity