XML 44 R33.htm IDEA: XBRL DOCUMENT
v3.10.0.1

SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables) | 9 Months Ended
--- | ---
Sep. 29, 2018
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | Segment financial results were as follows:
| Three Months Ended |  | Nine Months Ended
Total Revenue (in thousands) | September 29, 2018 |  | September 30, 2017 |  | September 29, 2018 |  | September 30, 2017
Kopin | $ | 3,629 |  |  | $ | 3,744 |  |  | $ | 11,033 |  |  | $ | 10,409 |
Industrial | 1,895 |  |  | 2,395 |  |  | 6,549 |  |  | 6,036 |
Eliminations | (398 | ) |  | — |  |  | (858 | ) |  | — |
Total | $ | 5,126 |  |  | $ | 6,139 |  |  | $ | 16,724 |  |  | $ | 16,445 |
| Three Months Ended |  | Nine Months Ended
Total Intersegment Revenue (in thousands) | September 29, 2018 |  | September 30, 2017 |  | September 29, 2018 |  | September 30, 2017
Kopin | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Industrial | 398 |  |  | — |  |  | 858 |  |  | — |
Total | $ | 398 |  |  | $ | — |  |  | $ | 858 |  |  | $ | — |
| Three Months Ended |  | Nine Months Ended
Net Loss Attributable to Kopin (in thousands) | September 29, 2018 |  | September 30, 2017 |  | September 29, 2018 |  | September 30, 2017
Kopin | $ | (9,814 | ) |  | $ | (8,117 | ) |  | $ | (24,650 | ) |  | $ | (23,170 | )
Industrial | 23 |  |  | (130 | ) |  | 81 |  |  | (268 | )
Total | $ | (9,791 | ) |  | $ | (8,247 | ) |  | $ | (24,569 | ) |  | $ | (23,438 | )
Total Assets (in thousands) |  |  |  |  | September 29, 2018 |  | December 30, 2017
Kopin |  |  |  |  | $ | 62,573 |  |  | $ | 82,707 |
Industrial |  |  |  |  | 9,052 |  |  | 8,615 |
Total |  |  |  |  | $ | 71,625 |  |  | $ | 91,322 |
Long-lived Assets by Geographic Areas [Table Text Block] | Total long-live assets by country at September 29, 2018 and December 30, 2017 were:
Total Long-lived Assets (in thousands) | September 29, 2018 |  | December 30, 2017
U.S. | $ | 2,103 |  |  | $ | 2,456 |
United Kingdom | 228 |  |  | 192 |
China | 2,575 |  |  | 338 |
Japan | 142 |  |  | 206 |
Korea | 28 |  |  | 1,885 |
Total | $ | 5,076 |  |  | $ | 5,077 |
Percentage of Net Revenues by Geographies | uring the three and nine months ended September 29, 2018 and September 30, 2017, the Company derived its sales from the following geograph
Segment Information by Revenue Type | es:
| Three Months Ended September 29, 2018
| Kopin |  | Industrial |  | Total
(In thousands, except percentages) | Revenue |  | % of Total |  | Revenue |  | % of Total |  | Revenue |  | % of Total
United States | $ | 2,427 |  |  | 47 | % |  | $ | 820 |  |  | 16 | % |  | $ | 3,247 |  |  | 63 | %
Other Americas | 14 |  |  | — |  |  | 6 |  |  | — |  |  | 20 |  |  | — |
Total Americas | 2,441 |  |  | 48 |  |  | 826 |  |  | 16 |  |  | 3,267 |  |  | 64 |
Asia-Pacific | 863 |  |  | 17 |  |  | 324 |  |  | 6 |  |  | 1,187 |  |  | 23 |
Europe | 325 |  |  | 6 |  |  | 341 |  |  | 7 |  |  | 666 |  |  | 13 |
Other | — |  |  | — |  |  | 6 |  |  | — |  |  | 6 |  |  | — |
Total Revenues | $ | 3,629 |  |  | 71 | % |  | $ | 1,497 |  |  | 29 | % |  | $ | 5,126 |  |  | 100 | %
| Three Months Ended September 30, 2017
| Kopin |  | Industrial |  | Total
(In thousands, except percentages) | Revenue |  | % of Total |  | Revenue |  | % of Total |  | Revenue |  | % of Total
United States | $ | 2,000 |  |  | 33 | % |  | $ | 886 |  |  | 14 | % |  | $ | 2,886 |  |  | 47 | %
Other Americas | 3 |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | — |
Total Americas | 2,003 |  |  | 33 |  |  | 886 |  |  | 14 |  |  | 2,889 |  |  | 47 |
Asia-Pacific | 1,200 |  |  | 20 |  |  | 168 |  |  | 3 |  |  | 1,368 |  |  | 22 |
Europe | 541 |  |  | 9 |  |  | 1,341 |  |  | 22 |  |  | 1,882 |  |  | 31 |
Total Revenues | $ | 3,744 |  |  | 61 | % |  | $ | 2,395 |  |  | 39 | % |  | $ | 6,139 |  |  | 100 | %
| Nine Months Ended September 29, 2018
| Kopin |  | Industrial |  | Total
(In thousands, except percentages) | Revenue |  | % of Total |  | Revenue |  | % of Total |  | Revenue |  | % of Total
United States | $ | 7,586 |  |  | 45 | % |  | $ | 2,814 |  |  | 17 | % |  | $ | 10,400 |  |  | 62 | %
Other Americas | 43 |  |  | 1 |  |  | 29 |  |  | — |  |  | 72 |  |  | 1 |
Total Americas | 7,629 |  |  | 46 |  |  | 2,843 |  |  | 17 |  |  | 10,472 |  |  | 63 |
Asia-Pacific | 2,331 |  |  | 14 |  |  | 1,484 |  |  | 9 |  |  | 3,815 |  |  | 23 |
Europe | 1,073 |  |  | 6 |  |  | 1,336 |  |  | 8 |  |  | 2,409 |  |  | 14 |
Other | — |  |  | — |  |  | 28 |  |  | — |  |  | 28 |  |  | — |
Total Revenues | $ | 11,033 |  |  | 66 | % |  | $ | 5,691 |  |  | 34 | % |  | $ | 16,724 |  |  | 100 | %
| Nine Months Ended September 30, 2017
| Kopin |  | Industrial |  | Total
(In thousands, except percentages) | Revenue |  | % of Total |  | Revenue |  | % of Total |  | Revenue |  | % of Total
United States | $ | 6,166 |  |  | 37 | % |  | $ | 1,742 |  |  | 11 | % |  | $ | 7,908 |  |  | 48 | %
Other Americas | 13 |  |  | — |  |  | 22 |  |  | — |  |  | 35 |  |  | — |
Total Americas | 6,179 |  |  | 37 |  |  | 1,764 |  |  | 11 |  |  | 7,943 |  |  | 48 |
Asia-Pacific | 2,800 |  |  | 17 |  |  | 1,349 |  |  | 8 |  |  | 4,149 |  |  | 25 |
Europe | 1,430 |  |  | 9 |  |  | 2,915 |  |  | 18 |  |  | 4,345 |  |  | 27 |
Other | — |  |  | — |  |  | 8 |  |  | — |  |  | 8 |  |  | — |
Total Revenues | $ | 10,409 |  |  | 63 | % |  | $ | 6,036 |  |  | 37 | % |  | $ | 16,445 |  |  | 100 | %
During the three and nine months ended September 29, 2018 and September 30, 2017, the Company derived its sales from the following display app

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph b -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599 + Details
Name: | us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph a -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599 + Details
Name: | us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration