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Restatement of Previously Issued Financial Statements (Notes)
 12 Months Ended
Dec. 29, 2018
Restatement of Previously Issued Financial Statements [Abstract]  
Accounting Changes and Error Corrections [Text Block]
18.    Correction of Previously Issued Financial Statements
Subsequent to filing its Original Form 10-K, the Company identified that its consolidated financial statements were incorrect because of certain errors impacting noncontrolling interest in connection with its Korean subsidiary Kowon. Accordingly, the accompanying consolidated financial statements as of December 29, 2018 and for the three years in the period ended December 29, 2018, have been revised to correct these errors. A summary of these errors and their impact on the consolidated financial statements are as follows:
1.
The Company improperly calculated the noncontrolling interest amount of Kowon when the Company made equity investments in years prior to 2015. The Company has corrected for this misstatement in the accompanying Consolidated Statements of Stockholders’ Equity, which resulted in a decrease to additional paid-in capital and an increase to noncontrolling interest of $1.2 million as of December 26, 2015. This correction impacted the respective equity categories in the accompanying Consolidated Statements of Stockholders’ Equity and Consolidated Balance Sheets for 2016, 2017 and 2018.
2.
In 2016, upon recognition of a gain on sale of Kowon assets, the Company did not properly allocate the portion of the gain attributable to the noncontrolling interest in the amount of $0.1 million. The Company has corrected for this misstatement in the accompanying 2016 Consolidated Statement of Operations, which consequently impacts the accompanying Consolidated Statements of Stockholders’ Equity by increasing accumulated deficit and increasing noncontrolling interest for $0.1 million as of December 31, 2016.
3.
In 2018, when the Company liquidated Kowon, it was carrying approximately $1.7 million in cumulative translation adjustments ("CTA") related to Kowon's net assets. Approximately $0.4 million of CTA was correctly reclassified into earnings in 2018, however, the remaining $1.3 million was incorrectly reclassified directly to noncontrolling interest to offset cumulative understatement in noncontrolling interest that resulted from the two prior period errors noted above. This caused the net loss in the accompanying 2018 Consolidated Statement of Operations to be overstated by $1.3 million, which the Company has corrected in the accompanying Consolidated Statements of Operations.
4.
In addition, in connection with the liquidation of Kowon, the Company understated its distribution to the noncontrolling interest holder in the accompanying 2018 Consolidated Statement of Cash Flows by less than $0.1 million, which the Company has corrected in the accompanying Consolidated Statements of Cash Flows.
The effects of these adjustments on the consolidated statements of stockholders’ equity are as follows:
 
Addition Paid-in Capital
 
Accumulated Deficit
 
Noncontrolling Interest
 
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
Balance at December 26, 2015
326,558,527

(1,201,482
)
325,357,045

 
(190,608,671
)
—

(190,608,671
)
 
(256,096
)
1,201,482

945,386

Net (loss) income
—

—

—

 
(23,434,116
)
(134,601
)
(23,568,717
)
 
402,971

134,601

537,572

Balance at December 31, 2016
328,524,644

(1,201,482
)
327,323,162

 
(214,042,787
)
(134,601
)
(214,177,388
)
 
141,957

1,336,083

1,478,040

Balance at December 30, 2017
331,119,340

(1,201,482
)
329,917,858

 
(240,121,901
)
(134,601
)
(240,256,502
)
 
(719,422
)
1,336,083

616,661

Distribution to noncontrolling interest holder
—

—

—

 
—

—

—

 
636,978

(1,336,083
)
(699,105
)
Net (loss) income
—

—

—

 
(35,869,625
)
1,336,083

(34,533,542
)
 
51,050

—

51,050

Balance at December 29, 2018
335,692,879

(1,201,482
)
334,491,397

 
(272,932,143
)
1,201,482

(271,730,661
)
 
(149,053
)
—

(149,053
)

The effects of these adjustments on the consolidated statements of operations are as follows:
 
As Previously Reported
 
Adjustment
 
As Revised
2018
 
 
 
 
 
Foreign currency transaction gains (losses)
$
(166,829
)
 
$
1,336,083

 
$
1,169,254

2016
 
 
 
 
 
Net income attributable to noncontrolling interest
402,971

 
134,601

 
537,572

Net loss attributable to Kopin Corporation
$
(23,434,116
)
 
$
(134,601
)
 
$
(23,568,717
)

The effects of these adjustments on the consolidated statements of cash flows are as follows:
 
As Previously Reported
 
Adjustment
 
As Revised
2018
 
 
 
 
 
Cash flows from operating activities:
 
 
 
 

Net loss
$
(35,818,575
)
 
$
1,336,083

 
$
(34,482,492
)
Foreign currency (gains) losses
177,469

 
(1,273,956
)
 
(1,096,487
)
Cash flows from financing activities
 
 
 
 
 
Distribution to noncontrolling interest holder
$
(636,978
)
 
$
(62,127
)
 
$
(699,105
)

The above referenced adjustments do not impact the consolidated statement of operations for the fiscal year ended December 30, 2017 or the consolidated statements of cash flows for the fiscal years ended December 30, 2017 and December 31, 2016.
Although the Company does not believe such misstatements are material to the previously issued consolidated financial statements, for comparability purposes, the Company has revised the previously issued consolidated financial statements to correct the misstatements.