XML 27 R37.htm IDEA: XBRL DOCUMENT v2.4.1.9
Summary of Significant Accounting Policies (Details) (USD $)
 3 Months Ended 12 Months Ended
Dec. 27, 2014
Sep. 27, 2014
Jun. 28, 2014
Mar. 29, 2014
Dec. 28, 2013
Sep. 28, 2013
Jun. 29, 2013
Mar. 30, 2013
Dec. 27, 2014
Dec. 28, 2013
Dec. 29, 2012
Dec. 31, 2011
Mar. 14, 2013
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Comprehensive Income (Loss), Net of Tax, Attributable to Parent                 $ (28,527,802)us-gaap_ComprehensiveIncomeNetOfTax $ (6,555,083)us-gaap_ComprehensiveIncomeNetOfTax $ (15,995,162)us-gaap_ComprehensiveIncomeNetOfTax    
Issuance Of Warrants Shares                 200,000kopn_IssuanceOfWarrantsShares        
Fiscal Year Duration                 52 weeks 52 52    
Inventory, Net, Items Net of Reserve Alternative [Abstract]                          
Raw materials 2,057,202us-gaap_InventoryRawMaterialsNetOfReserves       1,441,569us-gaap_InventoryRawMaterialsNetOfReserves       2,057,202us-gaap_InventoryRawMaterialsNetOfReserves 1,441,569us-gaap_InventoryRawMaterialsNetOfReserves      
Work-in-process 1,551,799us-gaap_InventoryWorkInProcessNetOfReserves       1,003,540us-gaap_InventoryWorkInProcessNetOfReserves       1,551,799us-gaap_InventoryWorkInProcessNetOfReserves 1,003,540us-gaap_InventoryWorkInProcessNetOfReserves      
Finished goods 472,885us-gaap_InventoryFinishedGoodsNetOfReserves       632,946us-gaap_InventoryFinishedGoodsNetOfReserves       472,885us-gaap_InventoryFinishedGoodsNetOfReserves 632,946us-gaap_InventoryFinishedGoodsNetOfReserves      
Inventory 4,081,886us-gaap_InventoryNet       3,078,055us-gaap_InventoryNet       4,081,886us-gaap_InventoryNet 3,078,055us-gaap_InventoryNet      
Warranty reserves 700,000us-gaap_ProductWarrantyAccrual       0us-gaap_ProductWarrantyAccrual       700,000us-gaap_ProductWarrantyAccrual 0us-gaap_ProductWarrantyAccrual      
Product warranty claims and reversals                 400,000us-gaap_ProductWarrantyAccrualPeriodIncreaseDecrease 800,000us-gaap_ProductWarrantyAccrualPeriodIncreaseDecrease 2,200,000us-gaap_ProductWarrantyAccrualPeriodIncreaseDecrease    
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]                          
Asset retirement obligation, beginning balance       329,435us-gaap_AssetRetirementObligation       322,477us-gaap_AssetRetirementObligation 329,435us-gaap_AssetRetirementObligation 322,477us-gaap_AssetRetirementObligation      
Accretion                 0us-gaap_AssetRetirementObligationLiabilitiesIncurred 0us-gaap_AssetRetirementObligationLiabilitiesIncurred      
Charges                 0us-gaap_AssetRetirementObligationLiabilitiesSettled 0us-gaap_AssetRetirementObligationLiabilitiesSettled      
Asset Retirement Obligation Increase/Decrease                 (18,248)kopn_AssetRetirementObligationIncreaseDecrease        
Additional liabilities incurred                   6,958us-gaap_AssetRetirementObligationAccretionExpense      
Asset retirement obligation, ending balance 311,187us-gaap_AssetRetirementObligation       329,435us-gaap_AssetRetirementObligation       311,187us-gaap_AssetRetirementObligation 329,435us-gaap_AssetRetirementObligation 322,477us-gaap_AssetRetirementObligation    
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Weighted-average common shares outstanding - basic (in shares) 62,734,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,647,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,644,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,530,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 61,529,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 63,542,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,492,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 63,936,000us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,638,675us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 62,347,852us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 63,617,680us-gaap_WeightedAverageNumberOfSharesOutstandingBasic    
Stock options and non-vested restricted common stock                 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements    
Weighted average common shares outstanding - diluted (in shares) 62,734,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,647,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,644,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,530,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 61,529,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 63,542,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,492,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 63,936,000us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,638,675us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 62,347,852us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 63,617,680us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding    
Antidilutive securities excluded from computation of earnings per share                 2,682,131us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount 3,582,998us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount 3,266,728us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount    
Compensation awards, number of shares of stock granted                 150,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod        
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures                 300,000us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures        
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]                          
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax 1,534,075us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax       2,524,701us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax       1,534,075us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax 2,524,701us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax 3,542,104us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax 1,319,870us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax  
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent                 (990,626)us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent (1,017,403)us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent 2,222,234us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent    
Accumulated Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax 1,592,164us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax       917,296us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax       1,592,164us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax 917,296us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax 2,970,688us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax 2,826,154us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax  
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent                 674,868us-gaap_OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent (2,053,392)us-gaap_OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent 144,534us-gaap_OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent    
Accumulated Other Comprehensive Income (Loss), Net of Tax 3,126,239us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax       3,441,997us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax       3,126,239us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 3,441,997us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 6,512,792us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 4,146,024us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent                 (315,758)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent (3,070,795)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent 2,366,768us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent    
Carrying value of long-lived assets excluding assets held for sale 4,600,000kopn_AssetsExcludingAssetsOfDisposalGroupAndDiscontinuedOperationNoncurrent               4,600,000kopn_AssetsExcludingAssetsOfDisposalGroupAndDiscontinuedOperationNoncurrent        
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax                 681,346us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax (116,134)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax 730,967us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax    
Exercise Price Of Warrants $ 3.49kopn_ExercisePriceOfWarrants               $ 3.49kopn_ExercisePriceOfWarrants        
Non-vested restricted common stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Antidilutive securities excluded from computation of earnings per share                 2,551,631us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= kopn_UnvestedRestrictedStockAwardsMember		 3,024,148us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= kopn_UnvestedRestrictedStockAwardsMember		 2,283,048us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= kopn_UnvestedRestrictedStockAwardsMember		    
Stock options                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Antidilutive securities excluded from computation of earnings per share                 130,500us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_EmployeeStockOptionMember		 558,850us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_EmployeeStockOptionMember		 983,680us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_EmployeeStockOptionMember		    
Minimum                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Finite-Lived Intangible Asset, Useful Life                 3 years        
Inventory, Net, Items Net of Reserve Alternative [Abstract]                          
Useful life of property, plant and equipment                 3 years        
Maximum                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Finite-Lived Intangible Asset, Useful Life                 7 years        
Inventory, Net, Items Net of Reserve Alternative [Abstract]                          
Useful life of property, plant and equipment                 10 years        
Restricted stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Compensation awards, number of shares of stock granted                 260,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockMember		 260,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockMember		      
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]                          
Market Condition                 50,000kopn_MarketCondition
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockMember		        
Phantom stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Compensation awards, number of shares of stock granted                 380,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PhantomShareUnitsPSUsMember		 380,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PhantomShareUnitsPSUsMember		      
Restricted stock and phantom stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Vesting period following the grant date         10 days                
Kowon                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Business Combination, Consideration Transferred                   3,700,000us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessAcquisitionAxis
= kopn_KowonTechnologyCorporationLimitedMember		      
Percentage of voting interests acquired                         15.00%us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
/ us-gaap_BusinessAcquisitionAxis
= kopn_KowonTechnologyCorporationLimitedMember
Kowon                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Kopin's ownership percentage 93.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_KowonTechnologyCorporationLimitedMember		       78.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_KowonTechnologyCorporationLimitedMember		       93.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_KowonTechnologyCorporationLimitedMember		 78.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_KowonTechnologyCorporationLimitedMember		      
Intoware                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Kopin's ownership percentage 58.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_IkanosMember		               58.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_IkanosMember		        
eMDT                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Kopin's ownership percentage 80.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_EMDTMember		               80.00%us-gaap_MinorityInterestOwnershipPercentageByParent
/ dei_LegalEntityAxis
= kopn_EMDTMember		        
Accumulated Net Unrealized Investment Gain (Loss)                          
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]                          
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax                 700,000us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember		        
Accumulated Translation Adjustment                          
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]                          
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax (1,100,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedTranslationAdjustmentMember		               (1,100,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedTranslationAdjustmentMember		        
Scenario, Adjustment                          
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]                          
Comprehensive Income (Loss), Net of Tax, Attributable to Parent                   $ (0.6)us-gaap_ComprehensiveIncomeNetOfTax
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioAdjustmentMember		 $ (0.1)us-gaap_ComprehensiveIncomeNetOfTax
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioAdjustmentMember		    
Range One [Member]                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Nonvested common stock awards employment obligations                 1 year        
Range One [Member] | Restricted stock and phantom stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Threshold closing price of common stock for vesting                 $ 6.00kopn_MarketPriceOfCommonStockRangeLow
/ us-gaap_AwardTypeAxis
= kopn_RestrictedStockAndPhantomShareUnitsMember
/ us-gaap_VestingAxis
= us-gaap_ShareBasedCompensationAwardTrancheOneMember		        
Range Two [Member]                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Nonvested common stock awards employment obligations                 2 years        
Range Two [Member] | Restricted stock and phantom stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Threshold closing price of common stock for vesting                 $ 7.00kopn_MarketPriceOfCommonStockRangeLow
/ us-gaap_AwardTypeAxis
= kopn_RestrictedStockAndPhantomShareUnitsMember
/ us-gaap_VestingAxis
= us-gaap_ShareBasedCompensationAwardTrancheTwoMember		        
Range Three [Member]                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Nonvested common stock awards employment obligations                 4 years        
Range Three [Member] | Restricted stock and phantom stock                          
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]                          
Threshold closing price of common stock for vesting                 $ 5.25kopn_MarketPriceOfCommonStockRangeLow
/ us-gaap_AwardTypeAxis
= kopn_RestrictedStockAndPhantomShareUnitsMember
/ us-gaap_VestingAxis
= us-gaap_ShareBasedCompensationAwardTrancheThreeMember