BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 28, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The condensed consolidated financial statements of Kopin Corporation as of September 28, 2019 and for the three and nine month periods ended September 28, 2019 and September 29, 2018 are unaudited and include all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the fiscal year ended December 29, 2018, as amended by Amendment No. 1 thereto on Form 10-K/A filed on November 7, 2019 (the “2018 Form 10-K/A”). The results of the Company's operations for any interim period are not necessarily indicative of the results of the Company's operations for any other interim period or for a full fiscal year. The Company reclassified certain prior period amounts herein to conform with the presentation of the aforementioned Amendment on Form 10-K/A. Specifically, the Company reclassified certain amounts from additional paid-in capital to accumulated deficit and/or noncontrolling interest as of December 29, 2018 and December 30, 2017, which impacts both the accompanying consolidated balance sheet as of December 29, 2018 and consolidated statements of stockholders’ equity as of December 29, 2018 and December 30, 2017. The reclassifications further impact the respective figures shown for these equity categories in the prior interim periods presented herein. As used in this report, the terms "we," "us," "our," "Kopin" and the "Company" mean Kopin Corporation and its subsidiaries, unless the context indicates another meaning. Going Concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred net losses of $34.5 million and net cash outflows from operations of $28.1 million for the fiscal year ended 2018. The Company incurred a net loss of $22.1 million for the nine months ended September 28, 2019 and net cash outflows from operations of $16.8 million. In addition, the Company has experienced a significant decline in its cash and cash equivalents and marketable debt securities over the last several years, which was primarily a result of funding operating losses, of which a significant component relates to the Company’s investments in the research and development of Wearable products. The Company had $26.0 million of cash and cash equivalents and marketable debt securities at September 28, 2019. The Company's historical and current use of cash in operations combined with limited liquidity resources raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company’s products target the industrial wearable headset and military markets. Management believes the industrial wearable market is still developing and cannot predict how long the wearable market will take to develop or if the Company’s products will be accepted. Accordingly, the Company’s current strategy is to continue to invest in research and development, even during unprofitable periods, which has resulted in the Company continuing to incur net losses and negative cash flows from operations. As the Company continues to incur negative cash flows from operations, its financial condition will be materially adversely affected. As such, management is actively pursuing strategic alternatives including the reduction of operating expenses and raising additional capital, among other things. While there can be no assurance the Company will be able to successfully reduce operating expenses or raise additional capital, management believes it has sufficient cash for operations through the end of fiscal 2020, based on management’s historical success in managing cash flows and obtaining capital. These condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.