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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2018
Dec. 30, 2017
Current assets:    
Cash and cash equivalents $ 22,742,575 $ 24,848,227
Marketable debt securities, at fair value 30,681,129 43,907,457
Accounts receivable, net of allowance of $353,000 in 2018 and $149,000 in 2017 2,785,081 3,955,123
Contract with Customer, Asset, Net 2,384,307 704,863
Inventory 4,257,702 5,080,797
Prepaid taxes 96,983 264,352
Prepaid expenses and other current assets 1,177,022 978,677
Total current assets 64,124,799 79,739,496
Property, plant and equipment, net 5,125,629 5,077,043
Goodwill 1,768,539 1,780,247
Finite-Lived Intangible Assets, Net 441,818 883,636
Other assets 2,173,428 3,842,068
Financial Instruments, Owned, at Fair Value 5,708,816 0
Total assets 79,343,029 91,322,490
Current liabilities:    
Accounts payable 3,894,049 4,918,605
Accrued payroll and expenses 1,722,559 1,636,512
Accrued warranty 615,000 649,000
Contract with Customer, Liability 317,094 896,479
Other accrued liabilities 1,716,612 2,066,025
Income tax payable 161,620 1,416,892
Deferred tax liabilities 863,000 520,000
Total current liabilities 9,289,934 12,103,513
Deferred Revenue, Noncurrent 153,844 374,171
Asset retirement obligations 264,238 269,877
Liabilities, Other than Long-term Debt, Noncurrent 1,785,775 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 81,090,758 shares in 2018 and 80,201,313 shares in 2017; outstanding 73,135,253 shares in 2018 and 73,078,783 shares in 2017 776,485 775,720
Additional paid-in capital 333,794,962 331,119,340
Treasury stock (4,513,256 shares in 2018 and 2017, at cost) (17,238,669) (17,238,669)
Accumulated other comprehensive income 3,046,191 3,564,779
Accumulated deficit (251,839,754) (240,121,901)
Total Kopin Corporation stockholders’ equity 68,539,215 78,099,269
Noncontrolling interest (689,977) (719,422)
Total stockholders’ equity 67,849,238 77,379,847
Total liabilities and stockholders’ equity $ 79,343,029 $ 91,322,490