XML 43 R53.htm IDEA: XBRL DOCUMENT v2.4.1.9
Income Taxes (Details) (USD $)
3 Months Ended 12 Months Ended
Mar. 14, 2013
Dec. 27, 2014
Dec. 28, 2013
Dec. 29, 2012
Current:        
Federal   $ 0us-gaap_CurrentFederalTaxExpenseBenefit $ (13,124,000)us-gaap_CurrentFederalTaxExpenseBenefit $ 0us-gaap_CurrentFederalTaxExpenseBenefit
State   50,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit 12,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit 64,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit
Foreign 1,300,000us-gaap_CurrentForeignTaxExpenseBenefit 0us-gaap_CurrentForeignTaxExpenseBenefit (34,000)us-gaap_CurrentForeignTaxExpenseBenefit 0us-gaap_CurrentForeignTaxExpenseBenefit
Total current provision   50,000us-gaap_CurrentIncomeTaxExpenseBenefit (13,146,000)us-gaap_CurrentIncomeTaxExpenseBenefit 64,000us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred:        
Federal   (9,554,000)us-gaap_DeferredFederalIncomeTaxExpenseBenefit (3,616,000)us-gaap_DeferredFederalIncomeTaxExpenseBenefit (2,878,000)us-gaap_DeferredFederalIncomeTaxExpenseBenefit
State   (1,709,000)us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit 644,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit (505,000)us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit
Foreign   411,000us-gaap_DeferredForeignIncomeTaxExpenseBenefit (565,000)us-gaap_DeferredForeignIncomeTaxExpenseBenefit 73,000us-gaap_DeferredForeignIncomeTaxExpenseBenefit
Change in valuation allowance   10,622,000us-gaap_DeferredOtherTaxExpenseBenefit 3,750,000us-gaap_DeferredOtherTaxExpenseBenefit 4,345,000us-gaap_DeferredOtherTaxExpenseBenefit
Total deferred provision   (230,000)us-gaap_DeferredIncomeTaxExpenseBenefit 213,000us-gaap_DeferredIncomeTaxExpenseBenefit 1,035,000us-gaap_DeferredIncomeTaxExpenseBenefit
Total (benefit) provision for income taxes   (180,000)us-gaap_IncomeTaxExpenseBenefit (12,933,209)us-gaap_IncomeTaxExpenseBenefit 1,099,000us-gaap_IncomeTaxExpenseBenefit
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]        
Tax provision at federal statutory rates   (9,964,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate (13,322,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate (7,002,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
State tax liability   33,000us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes 8,000us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes 42,000us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Foreign deferred   371,000us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential (644,000)us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential 734,000us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential
Foreign withholding   (196,000)us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings 308,000us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings 1,170,000us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings
Outside basis in KTC and Kowon, net   (394,000)kopn_IncomeTaxReconciliationOutsideBasisInSubsidiary (202,000)kopn_IncomeTaxReconciliationOutsideBasisInSubsidiary 2,422,000kopn_IncomeTaxReconciliationOutsideBasisInSubsidiary
Goodwill   0us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses 0us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses 417,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses
Non-deductible expenses   (21,000)us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther 306,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther (18,000)us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther
Increase in net state operating loss carryforwards   (177,000)kopn_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards (2,868,000)kopn_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards 0kopn_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards
Utilization of NOL for R&D refund   1,089,000kopn_UtilizationofNOLforRDrefund 0kopn_UtilizationofNOLforRDrefund 0kopn_UtilizationofNOLforRDrefund
Provision to tax return adjustments and state tax rate change   (516,000)kopn_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes (33,000)kopn_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes (462,000)kopn_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes
Tax credits   (610,000)us-gaap_IncomeTaxReconciliationTaxCredits (390,000)us-gaap_IncomeTaxReconciliationTaxCredits (100,000)us-gaap_IncomeTaxReconciliationTaxCredits
Effective Income Tax Rate Reconciliation, Deduction, Amount   196,000kopn_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation 558,000kopn_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation 198,000kopn_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation
Non-deductible equity compensation   (687,000)us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost (418,000)us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost 136,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
Other, net   74,000us-gaap_IncomeTaxReconciliationOtherAdjustments 14,000us-gaap_IncomeTaxReconciliationOtherAdjustments (783,000)us-gaap_IncomeTaxReconciliationOtherAdjustments
Change in valuation allowance   10,622,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance 3,750,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance 4,345,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Total (benefit) provision for income taxes   (180,000)us-gaap_IncomeTaxExpenseBenefit (12,933,209)us-gaap_IncomeTaxExpenseBenefit 1,099,000us-gaap_IncomeTaxExpenseBenefit
Pretax foreign (losses) earnings   (2,588,000)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign (4,966,000)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign (6,870,000)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
Deferred tax liability:        
Intangible asset   0us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets (141,000)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets  
Foreign withholding liability   (1,282,000)kopn_DeferredTaxLiabilitiesForeignTaxes (1,478,000)kopn_DeferredTaxLiabilitiesForeignTaxes  
Foreign unremitted earnings   (2,882,000)us-gaap_DeferredTaxLiabilitiesUndistributedForeignEarnings (3,276,000)us-gaap_DeferredTaxLiabilitiesUndistributedForeignEarnings  
Deferred Tax assets:        
Federal net operating loss carryforwards   22,758,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic 15,322,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic  
State net operating loss carryforwards   1,689,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal 624,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal  
Foreign net operating loss carryforwards   2,612,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign 3,202,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign  
Equity awards   2,508,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost 1,666,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost  
Tax credits   6,267,000us-gaap_DeferredTaxAssetsTaxCreditCarryforwards 5,657,000us-gaap_DeferredTaxAssetsTaxCreditCarryforwards  
Equipment   1,024,000us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment 838,000us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment  
Investments   5,279,000us-gaap_DeferredTaxAssetsInvestments 4,594,000us-gaap_DeferredTaxAssetsInvestments  
Other   3,253,000us-gaap_DeferredTaxAssetsOther 3,365,000us-gaap_DeferredTaxAssetsOther  
Net deferred tax assets   41,226,000kopn_DeferredTaxAssetsLiabilitiesNetBeforeValuationAllowance 30,373,000kopn_DeferredTaxAssetsLiabilitiesNetBeforeValuationAllowance  
Valuation allowance   (42,508,000)us-gaap_DeferredTaxAssetsValuationAllowance (31,886,000)us-gaap_DeferredTaxAssetsValuationAllowance  
Net deferred tax assets after deducting valuation allowance   (1,282,000)us-gaap_DeferredTaxAssetsLiabilitiesNet (1,513,000)us-gaap_DeferredTaxAssetsLiabilitiesNet  
Increase (decrease) in valuation allowance   10,600,000us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount    
Unrecorded benefits from stock award   10,300,000kopn_UnrecognizedExcessTaxBenefitsFromStockBasedCompensation    
Deferred Tax Liabilities, Parent's Basis in Discontinued Operation   2,900,000us-gaap_DeferredTaxLiabilitiesParentsBasisInDiscontinuedOperation    
Income Tax Expense (Benefit)   (180,000)us-gaap_IncomeTaxExpenseBenefit (12,933,209)us-gaap_IncomeTaxExpenseBenefit 1,099,000us-gaap_IncomeTaxExpenseBenefit
Maximum        
Deferred Tax assets:        
The state impact of any federal changes, subject to examination by various states (in years)   1 year    
Segments excluding KTC        
Deferred Tax assets:        
Increase (decrease) in valuation allowance     3,700,000us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
/ us-gaap_StatementBusinessSegmentsAxis
= kopn_SegmentsExcludingKopinTaiwanCorporationMember
 
Utiilzation of operating loss carryforwards     8,600,000kopn_UtiilzationOfOperatingLossCarryforwards
/ us-gaap_StatementBusinessSegmentsAxis
= kopn_SegmentsExcludingKopinTaiwanCorporationMember
 
International jurisdictions | Minimum        
Deferred Tax assets:        
Income tax returns examination period   3 years    
International jurisdictions | Maximum        
Deferred Tax assets:        
Income tax returns examination period   7 years    
Federal        
Deferred Tax assets:        
Net operating loss carryforwards available for tax purposes   $ 65,000,000us-gaap_OperatingLossCarryforwards
/ us-gaap_IncomeTaxAuthorityAxis
= us-gaap_InternalRevenueServiceIRSMember
   
State | Minimum        
Deferred Tax assets:        
Income tax returns examination period   3 years    
State | Maximum        
Deferred Tax assets:        
Income tax returns examination period   5 years