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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Mar. 31, 2018
Dec. 30, 2017
Current assets:    
Cash and cash equivalents $ 24,167,900 $ 24,848,227
Marketable debt securities, at fair value 36,873,595 43,907,457
Accounts receivable, net of allowance of $273,000 in 2018 and $149,000 in 2017 2,457,904 3,955,123
Contract with Customer, Asset, Net 2,479,062 704,863
Inventory 3,773,305 5,080,797
Prepaid taxes 102,462 264,352
Prepaid expenses and other current assets 1,155,303 978,677
Total current assets 71,009,531 79,739,496
Property, plant and equipment, net 5,304,135 5,077,043
Goodwill 1,801,988 1,780,247
Finite-Lived Intangible Assets, Net 662,727 883,636
Other assets 4,194,219 3,842,068
Financial Instruments, Owned, at Fair Value 3,900,000  
Total assets 86,872,600 91,322,490
Current liabilities:    
Accounts payable 3,210,639 4,918,605
Accrued payroll and expenses 1,920,873 1,636,512
Accrued warranty 599,000 649,000
Contract with Customer, Liability 384,073 896,479
Other accrued liabilities 2,106,782 2,066,025
Income tax payable 0 1,416,892
Deferred tax liabilities 523,529 520,000
Total current liabilities 8,744,896 12,103,513
Deferred Revenue, Noncurrent 262,207 374,171
Asset retirement obligations 280,348 269,877
Liabilities, Other than Long-term Debt, Noncurrent 1,484,713 1,195,082
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 81,046,313 shares in 2018 and 80,201,313 shares in 2017; outstanding 73,078,783 shares in 2018 and 73,058,783 shares in 2017 775,920 775,720
Additional paid-in capital 332,518,555 331,119,340
Treasury stock (4,513,256 shares in 2018 and 2017, at cost) (17,238,669) (17,238,669)
Accumulated other comprehensive income 3,294,916 3,564,779
Accumulated deficit (242,598,797) (240,121,901)
Total Kopin Corporation stockholders’ equity 76,751,925 78,099,269
Noncontrolling interest (651,489) (719,422)
Total stockholders’ equity 76,100,436 77,379,847
Total liabilities and stockholders’ equity $ 86,872,600 $ 91,322,490